2005 (8) TMI 436

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....for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This is an appeal by the Revenue against OIA No. 698/02-C.E., dated 13-11-2002 passed by the Commissioner of Customs and Central Excise (Appeals), Bangalore. 2. The brief facts of the case are as follows:- 3. The appellants manufacture craft paper. By virtue of Notification No. 6/2000-C.E., dated 1-3-2000, the assessee ....

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.... present case, the first clearances amount to 91.717 MTs. The balance of the clearances equal to 118.282 MTs. A quantity of 85.869 MTs were cleared in excess of exempted quantity as only the first 210 MTs are entitled for exemption. Hence, duty was demanded. The Commissioner (Appeals) observed that when the department received the letter of the appellant regarding their intention to avail the bene....

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....ri R.V. Ramakrishnappa learned DR appeared for the Revenue and Shri S.R. Savant Advocate appeared for the appellants. 5. The learned DR fairly conceded that the lapse is only technical one and the respondent cleared 204.152 MTs without payment of duty after 3rd March, 2000 and up to 31st March, 2000. As regards the clearances of 3rd March, which amounts to 91.717 MTs, it has been cleared on ....