Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 94 - CESTAT NEW DELHIBenefit of N/N. 4/2006-C.E., dated 1-3-2006 - manufacture of security paper which is used only for the purpose of printing of currency notes and other security instruments of the Government of India - denial on the ground that the security papers did not bear water mark, security thread, etc. - Held that: - only condition mentioned in the Notification is security paper should be cylinder mould vat made and no other condition is prescribed. In such situation, denial of exemption on the ground that security paper supplied by the appellant as manufactured by the appellant is not of that category as certain features as mentioned in the internet sources is not figuring there - In case the original authority entertained certain doubts regarding correctness of claim by the appellant, the same should have been verified with expert opinion or by reference to the Government authorities or recipient of those goods to find out security paper. Instead of that, the impugned order proceeded to deny the nature/scope of exemption based on certain unsubstantiated definition of the term. There is no justification for such interpretation - appeal allowed - decided in favor of appellant.
|