TMI Blog2016 (12) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... e to concessional duty in terms of Sl. No. 87 of N/N. 4/2006-CE? - Held that: - the appellant is manufacturing bagasse board which is covered by Sl. No. 82 of notification no. 6/2006. No reason has been recorded as to why the product manufactured by the appellant cannot be called as baggasse board - the impugned goods are eligible to get exemption without any condition under these two notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agasse board. The department contended that the product manufactured by the appellant are wood free plain or pre laminated particle or fiberboard, made from sugarcane bagasse or other agro waste which were covered by Sl. No. 87 of notification 4/2006 dated 01.03.2006. Proceedings were initiated against appellant to demand and recover central excise duty on the impugned goods on the above grounds. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raw materials used by the appellant has been verified by the jurisdictional Range Superintendent. The appellant is using sugarcane bagasse along with binder / base paper for manufacture of board. It is recorded that the board manufactured by assessee is 100% wood free particle board made from sugarcane bagasse. We find the lower authority denied the exemption to the appellant on the ground that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the impugned goods are eligible to get exemption without any condition under these two notifications the appellant cannot be compelled to opt for a notification which has got higher duty liability. The Hon ble Supreme Court in various decisions held that the assessee can claim a notification which is more beneficial to them. Reference can be made to Supreme Court decision in the following cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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