TMI Blog2001 (5) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... o exemption under Notification No. 60/88-C.E., dated 1-3-1988 in respect of newsprint cleared by them. The appellants are engaged in the manufacture of newsprint falling under sub-heading 4801.90 of the Schedule to the Central Excise and Tariff Act, 1985 (for short "Tariff Act"). On scrutiny of the monthly return filed by the appellant in form RT 12 for the month of May and June, 1995 it was revealed that the appellant had cleared Newsprint weighing 1805.289 MT valued at Rs. 5,97,60,645/- (Rupees Five crores nintyseven lakhs sixty thousands and six hundred fortyfive only) without payment of duty under the said Notification. The appellants claimed to be entitled to take benefit of exemption from payment of duty of excise on Newsprint in term ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned, made and subscribed to a declaration under the Press of Registration of Books Act, 1867 (25 of 1867)". 2.It is seen that the appellants were liable to pay the Central Excise duty to the tune of Rs. 29,88,032/- on the goods cleared without payment of duty during the months of May and June, 1995. The show cause notice bearing C. No. V-30 (227) D/95/5464, dated 24-11-1995 was issued to the appellants calling upon them to show cause to the Commissioner of Central Excise, Chandigarh as to why they should not be asked to pay the Central Excise duty to the tune of Rs. 29,88,032/- under Rule 9(2) read with Section 11-A of the Central Excise Act, 1944 (For short "Act") and as to why penal action should not be taken against them under Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies made to the Tribune has been received which has been enclosed with the reply to the show cause, notice. Another Entitlement Certificate for a quantity of 1682.602 MT for the period 1-4-1995 to 31-8-1995 has also been received from M/s. Bennett Coleman Co. Ltd. It is also stated that quantity of 1272.810 MT of Newsprint was supplied to the above mentioned party during May, 1995 and a quantity of 141.961 MT was supplied during June, 1995. Thus total quantity of 1414.771 MT supplied to M/s. Bennett Coleman Co. Ltd. during May and June, 1995 is covered by the Entitlement Certificate dated 9-1-1996. It is also stated that the delayed production of Entitlement Certificate merits to be condoned. Further it is also stated that demand for du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were produced within one month nor the delay in production condoned by the Assistant Collector of Central Excise having jurisdiction over the factory manufacturing Newsprint. Even if, it may be presumed for the sake of argument that the same were produced in time or delay condoned, still the Entitlement Certificates bear such a legal infirmity that the same cannot be accepted for allowing exemption of excise duty under the said notification. A statutory liability has been cast on the appellant for production of the Entitlement Certificates from the Registrar of Newspapers for India whereas the said certificates have been issued by the Controller of Newsprint. It is not legally permissible to substitute Controller of Newsprint in place of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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