TMI Blog2017 (10) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner that the concessional rate of duty of 8% / nil during the years 2004 05 to 2007 08 cannot be extended to the appellant in the absence of proof of that pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard wood, soft wood etc. Thus, the Commissioner has proceeded to confirm the demand on the ground which is absent in the show cause notice. It is indeed correct that the Commissioner has travelled beyond the show cause notice. Demand set aside - appeal allowed - decided in favor of appellant. - E/176 & 178/2012 - Final Order Nos. 42354-42355 / 2017 - Dated:- 5-10-2017 - Ms. Sulekha Beevi C.S., Member ( Judicial ) And Shri Madhu Mohan Damodhar, Member ( Technical ) Shri S. Raghu, Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. On behalf of the appellant, ld. counsel Shri R.Raghu opened his argument by adverting to the show cause notice as well as to the impugned Order-in-Original. He submitted that in para 4 of the show cause notice, the ground raised for demanding duty and disallowing the benefit of notification is that the appellant has not fulfilled the first requirement / condition that the manufacture should start from the stage of pulp in a factory. Tthis point was held in favour of the appellant in para 12 and 13 of the impugned order. However, the Commissioner proceeded to confirm the demand stating that the appellant has not proved that the pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard wood, soft woo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tually manufacturing their finished goods starting from the stage of pulp i.e. directly from pulp, they were addressed by the jurisdictional Superintendent of Central Excise (Namakkal) vide his letter O.C. No. 310/2009 dated 25.6.2009 requiring them to furnish the manufacturing process of plain kraft paper. KMPB vide their letter No. KMP Unit I/CE/05/09 dated 25.6.2009 submitted the manufacturing process of plain kraft paper. 7. From the above, it is seen that the sole allegation raised in the show cause notice is that the appellant has not fulfilled the first requirement / condition in the notification which is that the paper manufactured should start from the stage of pulp in the factory. In the impugned order, the said issue has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e factory or not. 8. Thus, the Commissioner observed that the controversy has been put to an end by the Board by clarifying that if pulp is manufactured of the required specification whether or not pulp itself is manufactured in the same factory, the benefit of the notification would be available to the manufacturer. However, in para 14, it is observed by the Commissioner that the concessional rate of duty of 8% / nil during the years 2004 05 to 2007 08 cannot be extended to the appellant in the absence of proof of that pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hard wood, soft wood etc. Thus, the Commissioner has proceeded to confirm the demand on the ground which is absent in the show cau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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