2008 (10) TMI 432

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.... entire period covered by the Refund Claim from March, 2000 to June, 2001 and from April, 2002 to February, 2003, was provisional at the time of filing the Refund Claim. He says that subsequently, the assessment for the period, April, 2002 to February, 2003 has been finalised and the Appellants have filed an Appeal before the Commissioner (Appeals), which is pending, but the issue involved therein, is different from the issue in the Refund Claim. As such, he contends that the present Refund Claim is not time-barred and does not require any reopening of the finalised assessment. 3. He states that the Appellants are seeking exemption in respect of waste paper arising in their factory and being consumed within the factory for making pu....

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....pugned waste paper for manufacture of any other kind of pulp other than of fibrous cellulosic materials. He states that in any case, this is subject to factual verification and if the matter is remanded to the Original Authority, this can be verified from the contemporaneous records kept by the factory of the Appellants. 5. As regards the other objection by the Department, he states that the Order of the Commissioner dated 5-8-03 was passed on the basis of a show cause notice issued by the Department proposing imposition of penalty and interest on an amount of Rs. 30,38,307.00 which the Appellants themselves had paid for the period, March, 2000 to April, 2001 after coming to know that they are no longer eligible for exemption under ....

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.... have not gone in appeal against the same. Hence, the learned S.D.R., Shri Khan says that the Appellants are not eligible for exemption under Notification No. 10/96. 7. We have considered the arguments from both sides. This is a case where the Appellants are using waste paper arising in the course of manufacture of paper and paperboard and the same are being recycled into pulp, which is the best possible use for such waste paper. A reading of the Notification No. 10/96 makes it clear that it is an unconditional exemption Notification which takes into account the industry practice and exempts the industry from a possible duty demand in respect of waste paper which may not have any other use. Prima facie, we are of the view that since....