TMI Blog2017 (4) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... ear water mark, security thread, etc. - Held that: - only condition mentioned in the Notification is security paper should be cylinder mould vat made and no other condition is prescribed. In such situation, denial of exemption on the ground that security paper supplied by the appellant as manufactured by the appellant is not of that category as certain features as mentioned in the internet sources ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. ORDER [Order per : B. Ravichandran, Member (T)] . - These two appeals are taken up together for disposal as the issue relates to same dispute of denial of exemption to the appellants in terms of Notification No. 4/2006-C.E., dated 1-3-2006. The appellants are engaged in the manufacture of security paper which is used only for the purpose of printing of currency notes and othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nil - (b) Intermediate products arising during the course of manufacture of the security paper, and used within the factory of its production for pulping 2. Proceedings were initiated against the appellant to deny the exemption claimed by them on security pape ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he fact is that the appellants are specifically mentioned in the Notification by name and the security paper manufactured by them were cleared as per authorization given by the Government authority to various Security Presses, Bank Note Presses listed in the Notification itself. There is no dispute regarding clearance of any other paper to any other recipient in violation of stipulation in the Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... those goods to find out security paper. Instead of that, the impugned order proceeded to deny the nature/scope of exemption based on certain unsubstantiated definition of the term. We find no justification for such interpretation. Accordingly, we hold that the impugned orders are not sustainable and set aside the same. 5. The appeals are allowed. (Pronounced in the open Court on 4-10-2016) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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