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Pudumjee Agro Industries Ltd., Pudumjee Pulp & Paper Mills Ltd. Versus Commissioner of Central Excise, Pune-I

Rectification of mistake - applicant pointed out that an error has crept in the said order insofar as the applicant's contention that it was of a revenue neutral situation was not appreciated, insofar as the goods cleared on payment of duty within th .....

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le for Notification 3/2001 dated 1.3.2001. This being the case, it would result in a revenue neutral situation and thus the distinction made in para 6 of the order dated 23.2.2017 does not survive. Consequently necessary rectification made - ROM allo .....

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B. Kulgod ORDER Per: Raju These rectification of mistake applications have been filed by the applicants in respect of Tribunal's order No. A/86048-86050/17/EB dated 23.2.2017. 2. Learned counsel for the applicant pointed out that an error has cre .....

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the said notification. He pointed out that the said order has been passed under the belief that the goods cleared on payment of duty within the first clearance of 3500 MT were not otherwise eligible to the exemption under the said notification. He p .....

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h use of unconvential raw material is more than 75%. The prices of various varieties of product, varies from ₹ 55,385 to ₹ 88,158 per metric tonne. On examination, it was seen that M/s. PPPML had effected the clearances under exemption (i .....

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,385 to 62,281 2099.66 i.e. (61%) Total 3499.6445 MT 3. Learned AR relies on the Tribunal's order dated 23.2.2017. 4. We have considered the rival submissions. We find that the order dated 23.2.2017 distinguished the earlier decision of the Tribu .....

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l situation. From the order-in-original, it can be seen that the goods cleared on payment of duty within the first clearance of 3500 were otherwise also eligible for Notification 3/2001 dated 1.3.2001. This being the case, it would result in a revenu .....

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find that earlier vide order No.A/545/2007/C-II/EB dated 6.8.2007/13.8.2007, identical issue has been decided. In the said order, the Tribunal has observed as follows:- 4. We have considered the submissions. We find that the whole exercise is revenue .....

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