TMI Blog2015 (11) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... al No.90 of Notification 4/2006 and they have option to pay the duty under other numbers, viz. 91 and 93. Issue involved in this has already been decided by this Tribunal in the case of Balkrishna Paper Mill Ltd. & Ors. vs. Commissioner of Central Excise [2015 (11) TMI 210 - CESTAT MUMBAI] - we are holding on merits in favour of the appellant-assessee, there is no question of recovery of interest or imposition of penalty - Decided in favour of assessee. - APPEAL NO: E/1274 & 1411/2009 - - - Dated:- 29-6-2015 - Shri P.K. Jain, Member (Technical) And Shri S. S. Garg, Member (Judicial) For the Petitioner : Shri Rajesh Ostwal, Advocate For the Respondent : Shri N.N Prabhudesai, Superintendent (AR) ORDER Per: P.K. Jai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 402/- (SHE Cess) totaling to ₹ 5,56,489/- from the assessees Cenvat account balance of ₹ 4,25,478/- and recovery of differential amount of (SHE Cess) totaling to ₹ 1,31,011/- (Rupees One lakh thirty one thousand eleven only from the assessee under Rule 14 of Cenvat Credit Rules, 2004 read with section 11A of the Central Excise Act, 1944. iiiI order denial of and recovery of the Cenvat credit of the duty paid on inputs/input services availed by the assessee amounting to ₹ 6,72,482/- (Basic), ₹ 13,746/- (P.ED.Cess) and ₹ 6,575/- (SHE Cess) totaling to 1 6,92,803/- (Rupees six lakhs ninety two thousand eight hundred three only) during the period from 01/03/2008 to 09/03/2008 and 01/04/2008 to 07/07/200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Balkrishna Paper Mill Ltd. Ors. vs. Commissioner of Central Excise vide Order No. A/607-611/15/EB dated 05/02/2015. The relevant part of the order are as under: 6. For proper appreciation of the dispute, we reproduce the relevant entries and conditions of Notification 4/2006:- 90 48 Paper and paperboard or articles made therefrom 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. Nil 10 91. 48 Paper and paperboard or artic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufactured has a plant attached thereto for making bamboo or wood pulp. 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) No. 8/2003-Central Excise, dated the 1st March 2003. It would be seen from the above table that serial No.93 prescribes the duty rate without any conditions whatsoever. Further, serial No.91 prescribes duty rate subject to condition at serial No.11. There are two conditions attached to the said serial number. The first condition is that this exemption shall not be applicable if the factory in which the said goods are manufactured ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the whole of the duty of excise leviable thereon has been granted absolutely, the manufacturer of such excisable goods shall not pay the duty of excise on such goods. It would be seen from the said Section 5A that the Central Government is empowered to exempt generally either absolutely or subject to such conditions (to be fulfilled before or after removal) as may be specified in the Notification from the whole or any part of the duty. Further, a reading of Section 5A(1A) shows that for the removal of doubts, it is hereby declared that where an exemption under sub-section (1) in respect of any excisable goods from the whole of the duty of excise leviable thereon has been granted absolutely, the manufacturer of such excisable goods sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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