TMI Blog2016 (2) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon'ble High Court of Gujarat in the case of Dharshan Boardlam Ltd. (2013 (4) TMI 326 - GUJARAT HIGH COURT) also held that pre laminated bagasse board is entitled for exemption under notification no. 6/2006. In these circumstances, applicant has made out a case of complete waiver of pre deposit. Consequently, we waive the requirement of pre-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 decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... empted from payment of duty. Consequent to that, Revenue clarified to Consulate General of Nepal vide letter dated 19.06.2007 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 bagasse Board, the appellant is entitled to avail exemption under the said notification i.e. 06/2006-CE dated 01.03.2006. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n ble Apex Court. Therefore, we are considering the stay application listed before us. 6. Now we proceed to the merits of the stay application. 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. 6/2006 (Sl. No. 82) of the said notification. The said notification was superseded by the notification no. 12/2012 dated 17.03.2012. We further note that the Honble High Court of Gujarat in the case of Dharshan Boardlam Ltd. (Supra) also held that pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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