TMI Blog2018 (1) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tariff Act - appeal allowed - decided in favor of appellant. - E/1247/2011-EX[DB] - A/71680/2017-EX[DB] - Dated:- 25-7-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member Shri Atul Gupta, Advocate, for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The issue raised in this appeal is, squarely covered by the ruling of this Tribunal - Northern Regional Bench, New Delhi in the case of Nachiketa Papers Ltd. Versus Commissioner of Central Excise, Chandigarh-I reported at 2004 (170) E.L.T. 61 (Tri. - Delhi), is whether they are entitled to claim the benefit of nil rate of duty in respect of paper products classified under Head ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of clearances made prior to September, 2008 the appellant is not claiming any benefit of Nil rate of duty provided under the Schedule under the Central Excise Tariff Act, 1985 as Newsprint. The contention is that once the appellant is notified, the benefit of the same is available from the date of its application. In support of the above contention, the appellant relied on the ratio of the decision of the Supreme Court in CCE v. M.P. V. Engg. Industries [2003 (153) E.L.T. 485]. 3. In the above decision, Hon ble Supreme Court had occasion to consider the relevant date on which a unit registered as an SSI unit will be entitled to claim the benefit of Notification No.175/86-C.E. 4. After referring to decisions rendered under diff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation on 23 rd December, 1999. A communication addressed to the applicant dated 5 th Jan., 2000 by the Under Secretary to Govt. of India, Ministry of Industry refers to their application for inclusion of their name in the Schedule-I to the Newspaper Control Order, 1962. The above letter suggests certain clarifications which, according to the appellant, were submitted in time. 6. Accordingly, we find that the issue is squarely covered by the ruling of this Tribunal - Northern Bench, New Delhi in the case of Nichiketa Papers Ltd. Versus commissioner of Central Excise, Chandigarh-I (Supra). To sum up, we allow this appeal and set aside the impugned Order-in-original. The appellant shall be entitled for consequential relief, if any, in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
