TMI Blog2009 (7) TMI 1114X X X X Extracts X X X X X X X X Extracts X X X X ..... uty @ 16% upto 9-9-2004. From 10-9-2004 onwards the appellants started paying duty at the rate of 12% by availing benefit of Sl. No. 86A read with condition No. 14A of Notification No. 6/2002-C.E., dated 1-3-2002 as introduced by Notification No. 48/2004 dated 10-9-2004. The departmental authorities observed that the appellants are not eligible to avail the benefit of Sl. No. 86A as they have already availed the benefit under Sl. No. 86. Show cause notices were issued demanding differential duty. The Adjudicating Authority confirmed the demands, imposed penalties under Section 11AC and also sought for the interest from the appellants. Aggrieved by such an order, appellants preferred an appeal to the learned Commissioner (Appeals). Learned C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit as once there is an availment of such an exemption, there is no exemption available to him. He would submit that condition 14 may be met by the appellant, for the first clearance of 3500 MTs of paper and paperboard or articles made therefrom. 5. We have considered the submissions made by both sides and perused the records. It is not in dispute that the appellant is eligible for the benefit of Notification No. 6/2002-C.E., dated 1-3-2002 according to the conditions specified under the Sl. No. 86 and 86A. The bone of contention between the department and the appellant is whether the appellant can avail the benefit of lesser amount of duty as envisaged under Sl. No. 86A, having already availed the benefit under Sl. No. 86 of the very sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any paper and paperboard or articles made therefrom which attract nil rate of duty or are exempt from the whole of excise duty under any other notification. 14A (1) The exemption shall not be applicable if the factory in which the Said goods are manufactured has a plant attached thereto for making bamboo or wood pulp. (2) The exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue) Nos. 8/2003-Central Excise, dated the 1st March 2003 or 9/2003-Central Excise, dated the 1st March, 2003. 5.1 From the above reproduced Sl. No. and the conditions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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