TMI Blog2017 (2) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal held that, from the conditions and reading of the entries 86 and 86(A), it is very clear that benefit of Serial No.86 and 86(A) can be availed by the assessee if he fulfills the conditions as mentioned - If that be so, the appellant's claim for benefit of lesser rate of duty of 12% as mentioned under Serial No.86(A) of the N/N. 06/2002, cannot be denied by the revenue as condition No.14(A) does not put any restriction on the availment of such benefit if the assessee had availed the benefit under Serial No.86 - appeal allowed - decided in favor of appellant. - E/18/2008-EX[DB] - A/70075/2017-EX[DB] - Dated:- 19-1-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Hrishkesh, Amic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entry either under Serial No.86 or 86(A) in a given financial year and not under both the entries in the same financial year. Accordingly, differential duty was demanded amounting to ₹ 02,13,913/-. The SCN was adjudicated vide Order-in-Original, on contest, dated 07/06/2007 confirming the proposed demand with interest and equal amount of penalty was imposed under Rule 25 of Central Excise Rules, 2002. Being aggrieved the appellant-assessee preferred appeal before learned Commissioner (Appeals) who was pleased to allow the appeal in part holding that the appellant was not entitled to seek the benefit under both the Serial Nos. that is 86 and 86(A) of the notification in the same financial year. However, Learned Commissioner (Appeals) w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification no doubt the notification makes the classification between paper and paperboard manufacturing factories with pulp units based on wood or bamboo pulp unit attached to them or without them. While the units without them get further concessional rate of 12% duty over and above the initial exemption granted under Sl. No. 86 of the exemption notification of the year 2002, right up to the initial production of 3500 MT at the rate of 8% (concessional), thereafter, the condition No. 14 (A) in respect of the Notification of the year 2004 has to be complied with. Accordingly, it was held by this Tribunal that an assessee can claim the benefit under both the serial Nos. 86 and 86(A) in the same financial year if an assessee meets the conditio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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