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2009 (11) TMI 292 - HC - Central ExcisePaper- Packing grade paper- the assessee was availing benefit of concessional rate of duty in respect of packing grade paper classified under sub heading No. 4805.90 in terms of Notification No. 138/86/CE., dated 1-3-1986. A detailed show cause notice was issued to the assessee by the Col lector, Excise. According to the revenue, though the asessee had shown that it had received 1522301 kgs of waste paper and white cutting from 14 different par ties and out of this, 144091 Kgs were shown to have been purchased from 11 parties and balance 81,710 kgs was their own waste paper and while cutting received back from three parties to whom the paper had been sent for cutting on job work, it was alleged that in fact only 63555 Kgs were actually received out of the total quantity of 1522301 Kgs and, therefore, according to the revenue, 1458746 Kgs were not actually received during the period 16-5-1986 to 7-7-1989. – Held that findings of fact in impugned order on quantity received and quantity manufactured cannot be set aside in writ proceeding
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