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TMI Blog2023 (11) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... whole case of the department is that the appellant did not have the pulping machine. Therefore, the Kraft paper was not manufactured from the pulp stage. Hence, the appellant are not eligible for exemption. 2. Shri R Subramanya, Learned Counsel appearing on behalf of the appellant submits that the appellant have produced various documentary evidence to show that the appellant were having pulping plant. However, brushing aside all the documentary evidence, the Adjudicating Authority has held that the appellant did not have the pulping plant without any basis, therefore, the exemption wa denied. 2.1 He invited our attention to the finding of the Adjudicating Authority. particularly Para 28 of the impugned order that though the Adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey have chosen to avail the benefit of Notification that 04/2006-CE from 01.03.2008 to 28.02.2011. Hence they were not eligible for benefit of Notification No. 08/2003-CE dated 01.03.2003 as amended (SSI exemption) during this period. Now the question comes as to whether Noticee has fulfilled the conditions of the said Notification or otherwise. The Audit team has raised objection as stated above and thereafter inquiry was conducted by the Department as to whether there is any violation of the condition of the Notification. During the course of Audit and visit by the C. Excise officers to the unit and further investigation, it appeared that the Noticee has not installed pulping machine in their factory premises during the relevant period, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the pulping machine supplier. We note that the correspondence was made after seven years of purchase of the machine. Merely because the department could not get the response that itself will not conclude that the appellant have not purchased the pulping machine. In this position, it was incumbent on the department to physically verify, whether the pulping machinery installed in the appellant's factory is of the relevant period which department failed to do such exercise. 4.3 In this fact of the case, we are of the prima facie view that the appellant did have the pulping machine at the relevant time. However, since the revenue has not carried out any verification, one opportunity is given to the Revenue to conduct the detail verification th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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