TMI Blog2018 (10) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that the appellants had maintained proper records showing the details of the issue of raw material during the specific period for manufacture of specific type of paper. Further, the Commissioner(Appeals) has only confirmed the demand for the year 2003-04 on the ground that the said demand was not contested by the assessee whereas the assessee from the very beginning has contested the demand on merits as well as on limitation and for the year 2004-05 and 2005-06, the original authority has dropped the demands after proper verification. Time Limitation - Held that:- The entire demand is barred by limitation as there is no allegation of suppression against the appellant as he has maintained the proper records and has also b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 32,16,906/- for the period August 2003 to September 2005. Another show-cause notice dt. 23/01/2006 was also issued demanding duty of ₹ 23,57,493/- for the period October 2005 to July 2006. The adjudicating authority vide Orderin- Original confirmed the duty amount of ₹ 3,65,801/- for the year 2003-04 along with interest and also imposed equivalent penalty and dropped the demand pertaining to the period 2004-05 and 2005-06. Aggrieved by the said order, appellant filed appeal before the Commissioner(Appeals). The Commissioner(Appeals) vide the impugned order has held that the appellant has not contested the demand for the period 2003-04 and had paid the same voluntarily and therefore the appeal against the demand for the period 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther submitted that the adjudicating authority in para 23 of the order has clearly recorded that JK pulp, unbleached pulp, JK wet pulp etc. are not shown to be not unconventional and hence the same have to be treated as unconventional material. In view of this finding, the learned counsel submitted that the very basis of the show-cause notice and the consequent demand is vitiated. Further he submitted that perusal of the adjudication order would show that the appellant had maintained raw material register showing the details of issue of raw material during the specific period for manufacture of specific type of paper. Further the adjudicating authority has recorded in para 24.4 that while the raw material register contains distinct evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er record was incorrect and there was no suppression of facts and that is why the adjudicating authority also dropped proceedings for 2004-05 and 2005-06. Further the adjudicating authority has not recorded any findings of misstatement, suppression of facts or contravention of the Central Excise Act, 1944 or notification issued there under with intention to evade payment of duty. He further submitted that the appellant raised the issue on time bar before the Commissioner(Appeals) but he did not give any findings in this regard. In support of this submission, he relied upon the following decisions:- i. Tamil Nadu Housing Board Vs. CCE, Madras [1994(74) ELT 9 (SC)] ii. CCE, Mangalore Vs. Pals Microsystems Ltd. [2011(270) ELT 305 (SC)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal has observed in para 4 as under:- 4. On a careful consideration and perusal of the records, we find that the appellants have used waste paper for the purpose of manufacture of paper and paperboards. The Board, by their Circular cited supra, has clarified that waste paper is required to be treated as unconventional raw material which is exempted in terms of the Notification in question. The Tribunal also, in the case of CCE, Raipur v. Orient Paper Mills, has treated waste paper as one of the other raw materials i.e. other than bamboo, hard wood, soft wood, reeds and rags for the Notification No. 136/86-C.E. and has upheld the prayer for grant of the benefit of exemption. We find a similar view have been expressed in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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