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TMI Blog2015 (9) TMI 1488X X X X Extracts X X X X X X X X Extracts X X X X ..... the cases, Commissioner passed two orders against the assessee one of which was set aside by the Tribunal and the matter was remanded to him for fresh adjudication. In de novo adjudication he passed order in favour of the assessee and that is how now Revenue is in appeal in one of the cases. 2. As per facts on record the appellants were manufacturing paper and paperboard falling under Chapter 48 of the Central Excise Act and were availing the benefit of Notification No. 138/1986-C.E., dated 1-3-1986. In terms of the said notification, concessional rates of duties were prescribed in respect of duty clearances based upon computation of waste paper subject to the fulfilment of the conditions enumerated therein. Such paperboard was being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing rapidly cut for the manufacture of paper. As long as the pulp used by a paper manufacturer is not made from these exceptional listed materials to the extent of more than 50%, the benefit of the notification would be available to the assessee. 4. Revenue is not disputing the fact that the appellant is using the pulp made from waste paper as also from imported wood pulp and there is no pulp being used by them which has been made from bamboo, hard wood, soft wood, reeds or rags. Though the authorities below have alleged about the percentage of use of both the pulps and have passed orders on that basis but if the above disputed legal issue is resolved, there may not be any need for us to go to the percentage of both the types of pulp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification. This can be proved only when the balance 50% can be said to have been manufactured from bamboo, hard woods, soft woods, reeds or rags. The Revenue has neither alleged nor shown that the balance pulp used by the assessee was from these materials. 7. Learned DR has also contended that the appellants have used the wood pulp which itself means that the pulp being "wood pulp" is covered by the said materials listed in the said proviso. We note that the said proviso in the notification nowhere used the expression that the balance pulp should be from the Indian Forest wood. Though we note that but taking into account the legislative intent of saving the Indian forests, it has to be taken as if the said wordings referring to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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