2010 (5) TMI 558

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....llant. Shri M.M. Ravi Rajendran, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  This stay petition is directed against waiver of pre-deposit of the following amounts. Central Excise Duty of Rs. 47,76,725/- Education cess of Rs. 95,534/- S&HE Cess of Rs. 47,767/- Penalty of Rs. 5,00,000/-. 2. Heard both sides and perused the records. The issu....

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....s of paper on payment of duty. It is his submission that revenue is trying to charge duty on the entire clearances of 3500 Mts. He would draw our attention to the provisisons of notification and the condition No 10 to the said Notification. It is his submission that the decision of the Tribunal in the case of CCE, Mysore v. Paper Packaging Pvt. Ltd. [2005 (190) E.L.T. 398 (Tri-Bang.)] would cover ....

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....st clearances of an aggregate quantity not exceeding 3500 Metric Tonnes. (2)     The exemption shall not be applicable to a manufacturer of the said goods who avails of the exemption under the notification of the Government of India in the Ministry of Finance and Company Affairs Department of Revenue No. 8/2003-Central Excise, dated the 1st March, 2003.    ....