TMI Blog2016 (12) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... ted papers hence not eligible for the benefit of notification, we find that the lower authorities have again misdirected themselves. It is seen from the samples produced before us that the said samples indicate that they are in the form of collapsible boxes or cases in which materials/items can be used as packing. In our view, the final product which is in form of collapsible boxes and cases will be covered under the notification number 101/94 - we hold that the appellant is eligible to avail the benefit of notification 101/94 CE for the products manufactured and cleared by them - appeal allowed - decided in favor of appellant-assessee. - Appeal No. E/3429/05 - Mum - Final Order No. A/93794/2016-WZB/EB - Dated:- 15-11-2016 - Shri M.V. Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fresh. In denovo adjudication the case was decided vide impugned Order-in-Original wherein the adjudicating authority has confirmed the demand of `19,61,400/- under Rule 173Q imposed redemption fine of `1,00,000/- under Rule 173Q(2). Aggrieved by the impugned Order-in-Original the appellants have filed an appeal. 3. Learned first appellate authority after considering the submissions made before him in appeal came to the very same conclusion and upheld the impugned order passed by the adjudicating authority. 4. Learned Counsel would draw our attention to notification number 101/94. He would submit that appellant used paper which are converted by applying the chemicals for manufacture of cartons, boxes, containers and cases which are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erboard as such also to the various box manufacturers also. In the impugned order, the first appellate authority has not even recorded a single sentence finding on this point. It is undisputed that appellant is manufacturing converted paper board and selling the same. For the sale of converted paperboard, benefit of notification number 101/94 will apply in full force as the said notification is unconditional. In order to appreciate the clauses of notification, we reproduce the same. Cartons, boxes, containers, cases, corrugated paper or paperboard and converted types of paper and paperboard exempted [Chapter 48] In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r a single corrugated layer combined with flat surface sheets on one side (single faced) or both sides (double faced); or heavier boards which are built (ii) up with successive plies of corrugated layers with alternate flat surface layers.. 8. At least in the case of converted paperboard, clause four applies as both the lower authorities have not controverted the submissions of the appellants that the converted paper is to be used by the buyers for the intended purpose. As regards the demands raised on the ground that appellant had manufactured bags out of the converted papers hence not eligible for the benefit of notification, we find that the lower authorities have again misdirected themselves. It is seen from the samples produc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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