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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 the first clearances of 3500 MT were also eligible to the benefit of the said notification - Held that: - 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 eligib .....

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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 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 the first clearances of 3500 MT were also eligible to the benefit of .....

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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.e. NIL rate as per notification No.3/2001), as detailed under - Sr. No. Varieties of Paper Price Range Quantity cleared 1. Higher price 68,800 to 88,158 PMT 744.133 i.e. (20%) 2. Medium price 63,720 to 67,647 PMT 655.845 i.e. (19%) 3. Lower price 55 .....

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