1997 (5) TMI 127

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....it of Notification No. 163/67 and as amended by 79/86 which allows benefit to mechanical wood pulp amounting to not less than 50% of the fibre content. 3. The Department had issued a demand in respect of both post and pre 1986 period at the pulp stage; the demand portion of Rs. 50 crores belonging to the pre-1986 period has been dropped by the Collector. But he has confirmed a demand of Rs. 11,51,30,192.92 and also imposed penalty and confiscated plant, machinery, buildings, etc. invoking the larger period of limitation. 4. It was their submission that they had not only taken Central Excise licence but also filed a ground plan which shows the machinery, etc., used by them; and their Licence had been renewed from time to time....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by them indicating the position upto March, 1997. 9. It was his submission in the circumstances, neither there was any cause for demand of duty nor for penalty or confiscation. 10. Learned JDR strongly opposed the prayer. He stated that whatever was done prior to 86 is no longer relevant inasmuch as the Collector has already given them the required relief in respect of demand for pre-86 period. 11. Once the new Tariff had come into existence, they were required to file classification list in accordance with the new Tariff; and the new Tariff distinguishes between mechanical wood pulp, chemical wood pulp and semi-chemical wood pulp and, therefore, in their classification list they were required to show the quantities....