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2018 (5) TMI 1400 - AT - Central ExciseValuation - computation of first clearance of aggregate clearance not exceeding 3500 MTs in terms of N/N.04/06-CE dt.1.3.2006 - Held that: - The said issue has been examined by this Tribunal in the case of Ballarpur Industries Ltd. [2002 (7) TMI 653 - CEGAT, NEW DELHI] and this Tribunal has held that the learned Commissioner was in error in holding that the quantity restriction was to be computed taking into account clearances of all varieties of paper manufactured by the appellant. If the exemption is read as applicable to the clearance of all varieties of paper, it yields all unintended results. Either excluded varieties of paper also get the benefit of the exemption on the ground that they were the “first clearances” or the included varieties are denied the exemption (as in the present case) merely on the ground that they were not cleared first. Such a reading of a notification which makes it unworkable is to be avoided. In the impugned order it has been observed that the contention of the Revenue is that the assessee had intentionally cleared the exempted paper on payment of duty to encash the duty paid from Cenvat Credit from the buyer and writing paper and printing paper were the same verified on which concessional rate of duty upto the first clearance of 3500 MT. However, the said observation of the Commissioner (Appeals) is without basis and is contrary to the findings. Appeal allowed - decided in favor of assessee.
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