TMI Blog2017 (11) TMI 1264X X X X Extracts X X X X X X X X Extracts X X X X ..... ional textbooks. When the appellant had received purchase orders and sold the paper directly to the publishers of education textbook, it is clear that they are running the risk of losing the exemption under Notification No.49/2003. There can be no contest on the grounds that the end use is not in their control. When they sold the paper to a known publisher of educational textbook, it is apparent that they are aware of the usage of paper. They cannot take a plea that they have no control on them when end use is recognizable. Quantification of duty liability - Held that: - not all papers cleared by them to the 11 publishers can be considered as used for printing educational textbooks - When the Revenue proceeded to demand duty on this g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing area based exemption in terms of Notification no.49/2003 dated 10.06.2003. The dispute in the present appeal relates to the duty liability of the appellant on writing or printing paper for printing of educational textbooks manufactured and cleared by the appellant. The exemption notification had a negative list and S.No.19 of the list covers writing or printing paper for printing of educational textbooks heading 4802. These products are not eligible for area based exemption availed by the appellant. The Revenue conducted enquiry based on certain information regarding the clearance of manufactured goods by the appellant. After such enquiry, the Revenue held a view that the appellants have cleared writing or printing paper for printing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The ld. AR supported the findings of original authority. He submitted that the original authority restricted the demand only to the sales of paper direct to the publishers of educational textbooks. There is no error in such duty calculation. 4. We have heard both the sides and perused the appeal records. The dispute in the present case is only with reference to a part of clearances made by the appellant, which the Revenue contents have been used in printing of educational textbooks. We have perused the exemption notification and the analysis made by the original authority. Admittedly, the entry in the negative list of the exemption notification is based on end use of the manufactured paper. There is no other technical specification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants. However, when the appellant had received purchase orders and sold the paper directly to the publishers of education textbook, it is clear that they are running the risk of losing the exemption under Notification No.49/2003. There can be no contest on the grounds that the end use is not in their control. When they sold the paper to a known publisher of educational textbook, it is apparent that they are aware of the usage of paper. They cannot take a plea that they have no control on them when end use is recognizable. 6. However, regarding the quantification of their duty liability, we find some merit in the plea of the appellants that not all papers cleared by them to the 11 publishers can be considered as used for printing educ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant did directly supply manufactured paper to the publishers of educational textbooks. In these circumstances, we find that the appellants cannot take a plea that they are filing returns and regular check by the officers will absolve them from the duty liability for extended period. We are not in agreement with such assertion by the appellant. It is only in the knowledge of the appellant that they are selling printing paper to the publishers/printers of educational textbooks, which is an excluded category for exemption. Accordingly, we find no merit in the contest of the appellant against the demand for extended period. 9. In view of the above discussion and analysis, we note that the appeal is without merit and the same is dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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