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The Commissioner of Central Excise and Customs Versus M/s. ANDHRA PRADESH PAPER MILLS LTD.

2015 (10) TMI 838 - CESTAT BANGALORE

Power not to recover the dues - Benefit of 11C - Notification No.32/2005-CE (NT) dated 22.8.2005 - Classification under 4823.90 or under 4801.00 - held that:- A part of the Commissioner's order holding the classification under heading 4823.90 was als .....

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t be so, the objection of the Revenue that the goods must fall under heading 4801.00 so as to earn the benefit of exemption Notification stands overruled by the Tribunal's decision and is no longer available to them - only objection of the Department .....

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against Revenue. - E/1052/2006-DB - Final Order No. 21824 / 2015 - Dated:- 2-9-2015 - SMT. ARCHANA WADHWA, JUDICIAL MEMBER And SHRI ASHOK KUMAR ARYA, TECHNICAL MEMBER For the Appellant : Mr. Anil Nigam, Addl. Commissioner (AR) For the Respondent : Mr .....

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ed the newsprint in reels manufactured by the appellant as falling under 4823.90 of the First Schedule to the Central Excise Tariff Act, 1985 as against the assessees claim of classification under 4801.00. However, he dropped the demand proceeding .....

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he Notification to the respondent on the ground that the newsprint in reels must be falling under 48.01 of the First Schedule to the Central Excise Tariff Act, 1985 in terms of the said Notification so as to extend the benefit to them. Inasmuch as th .....

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on under heading 4823.90 was also put to challenge by the respondent, before the Tribunal and vide its Final Order No.1069/2006 dated 18.5.2006, the classification of Newsprint in reel form was held to be falling under heading 4801.00 and the respo .....

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