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TMI Blog2006 (6) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : S.S. Kang, Vice-President (for the Bench)]. - Heard both the sides. Applicant filed this application for waiver of pre-deposit of Rs. 2.22 crores and penalty of equivalent amount. In this case, applicants are engaged in the manufacture of printing and writing paper and were availing the benefit of Notification No. 6/2002-CE which provides the concessional rate of duty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the IIT, Roorkee, these are being capable of making, manufacturing pulp out of unconventional raw material. The contention is that Revenue is relying upon the fact that two digesters are capable of manufacturing pulp from long fibre and wood fibre and therefore, the factory is having a plant attached thereto for making bamboo and wood pulp. The contention is that they are also using jute as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is that General Manager disclosed to the Revenue that they are having ten digesters for making pulp, eight digesters are used for making pulp from unconventional material whereas two digesters are capable of manufacture of pulp from the material having long fibres, as the wood is having long fibre, therefore, the factory is having a plant for making bamboo or wood pulp. Revenue is also relying upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od chip screening etc. This also opined that plant is basically suitable for fibres and raw materials including agro residues only. Therefore, in absence of any evidence that the factory of the applicants is having plant for manufacture of bamboo or wood pulp, prima facie the applicants have strong case in their favour. Therefore, requirement of pre-deposit of the whole of the duty and penalty is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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