2010 (7) TMI 172

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....ue, under Section 35L(b) of the Central Excise Act, 1944 (for short "the Act"), arises from the final order dated 15th June 2004 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai (for short "the Tribunal") in Appeal No. E/368/02-MAS. By the impugned order, the Tribunal, while dismissing the appeal preferred by the revenue against the order passed by the C....

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....il of the benefit of the afore-mentioned Notification, even though the two units were not distinct and separate. Accordingly, a show cause notice was issued to the assessee. However, upon consideration of the reply submitted by the assessee, the Commissioner dropped the proceedings for which the said show cause notice had been issued by him. In the order of adjudication, the Commissioner recorded ....

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....or manufacture of paper from the stage of pulp to the stage of paper. It is also said that each stream of production was independent of each other. The facts are not disputed in the notice. Therefore, the condition with reference to manufacture in a factory is held as fulfilled. It is also not in dispute that the clearances of 3500 M.Ts. for which exemption has been claimed separately by the two u....