TMI Blog2013 (11) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... - the applicant has made out a prima facie case for waiver of the entire amount of duty, interest and penalty – Pre-deposit of the entire amount of duty, interest and penalty waived till the disposal – stay granted. - E/528/2012 - - - Dated:- 5-2-2013 - Shri. P.K. Das and Shri. Mathew John, JJ. For the Appellant: Shri M. Karthikeyan, Advocate For the Respondent: Shri K.S.V.V. Prasad, Jt. Commr. (AR) ORDER Per P.K. Das; The applicant has filed this application for waiver of pre-deposit of Rs.77,66,818/- (i.e. Rs.33,64,867/- under Section 11D(5) and Rs.44,951/- irregular CENVAT credit) along with interest and penalty. 2. Heard both sides and perused the records. The applicant is engaged in the manufacture of kraft pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags 12 [Nil] 10 91 48 Paper and paperboard or articles made there from manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or rags [4%] 11 CONDITIONS Condition No. Conditions 10 (1) This exemption shall apply only to the paper and paperboard or articles made therefrom cleared for home consumption from a factory, in any financial year, up t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w the said serial number. In this context, the learned AR drew the attention of the Bench the Board s Circular No. 937/27/2010-CX dated 26.11.2010. We find that the Boards circular is related to the availment of unconditional exemption notification No. 20/2004-CE as amended. Section 5A(1A) of Central Excise Act would apply where an exemption from payment of duty of excise under sub-Section (1) of Section 5A has been granted absolutely. In the instant case, both the serial number provides different conditions as Condition No. 10 11 mentioned above. Further, the exemption under Serial No. 90 of the Table appended to the Notification has not been granted absolutely. Thus, prima facie, the findings of the Commissioner are not sustainable. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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