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M/s. Wintek Prelam Versus C.C.E. & S.T. Jalandhar

Manufacture of Laminated Bagasse Board - Waiver of pre deposit of the duty demand along with interest and equivalent amount of penalty - Held that:- We find that as per the notification no. 12/2012 dated 17.03.2012 (Sl. No. 330) the bagasse board is exempted from payment of duty. We also take a note of clarification issued by the CBEC dated 19.06.2007 wherein it has been clarified that pre laminated bagasse particle board are exempted from duty and entitled for exemption under notification no. 6 .....

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deposit of entire amount of duty, interest and penalty and stay recovery thereof during the pendency of the appeal.

The Ld. Counsel for the applicant also prayed that appeal be disposed of. As today only the stay application is listed before us, therefore, we are disposing of the same today. As it is the contention of the ld. Counsel for the applicant that issue is squarely covered by the decision of the Hon’ble High Court of Gujarat in the case of Dharshan Boardlam Ltd. (2013 (4) TMI .....

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RDER PER ASHOK JINDAL: The applicant is seeking waiver of pre deposit of the duty demand of ₹ 71,73,188/- along with interest and equivalent amount of penalty. 2. The case of the applicant is that they are manufacturing pre Laminated Bagasse Board and claiming exemption under notification no.12/2012-CE dated 17.03.2012 (Sl.No. 330) wherein they are not required to pay any duty on these boards. Revenue is of the view that applicant is not entitled to claim the benefit under the said exempti .....

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that the product pre laminated baggase particle board falling under entry no.82 of notification no. 06/2006-CE are eligible for exemption under the said notification. Therefore, they are not required to pay duty on their product as same is exempted from duty. He also took support of the decision of the Honble High Court of Gujarat in the case of Dharshan Boardlam Ltd. Vs. UOI-2013 (287) ELT 401 (Gujarat) wherein the Hon ble High Court of Gujarat held on the same product i.e. Pre laminated baga .....

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d but processing bagasse board and are doing certain process of lamination thereof. Therefore, the item in question cannot be said bagasse board. In fact, the board is pre laminated bagasse board. Therefore, they are not entitled to claim exemption under said notification. 4. Heard the parties. 5. Considering the submissions made by both the sides, we find that this appeal has been filed by the appellant on 21.05.2015 and as per the provisions of section 35 F of the Central Excise Act 1944 the a .....

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