2006 (6) TMI 327

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ms. Ashima Bansal, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President (for the Bench)]. - Heard both the sides. Applicant filed this application for waiver of pre-deposit of Rs. 2.22 crores and penalty of equivalent amount. In this case, applicants are engaged in the manufacture of printing and writing paper and were availing the benefit of Notification No. 6/2002-CE which p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing 10 digesters and as per the opinion of the IIT, Roorkee, these are being capable of making, manufacturing pulp out of unconventional raw material.  The contention is that Revenue is relying upon the fact that two digesters are capable of manufacturing pulp from long fibre and wood fibre and therefore, the factory is having a plant attached thereto for making bamboo and wood pulp. The cont....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....le. 4. The contention of the Revenue is that General Manager disclosed to the Revenue that they are having ten digesters for making pulp, eight digesters are used for making pulp from unconventional material whereas two digesters are capable of manufacture of pulp from the material having long fibres, as the wood is having long fibre, therefore, the factory is having a plant for making bam....