2013 (11) TMI 1014

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....he applicant has filed this application for waiver of pre-deposit of Rs.77,66,818/- (i.e. Rs.33,64,867/- under Section 11D(5) and Rs.44,951/- irregular CENVAT credit) along with interest and penalty. 2. Heard both sides and perused the records. The applicant is engaged in the manufacture of kraft paper and availed concessional rate of duty under Notification No. 4/2006-CE dated 1.3.2006 as amen....

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....anner. 3. For the purpose of proper appreciation, we reproduce the relevant portion of the entries Sl. No. 90 & 91 of the Table to the said Notification and the Condition Nos. 10 & 11. TABLE S. No. Chapter or heading or sub-heading or tariff item of the First Schedule Description of excisable goods   Rate   Condition No.   (1) (2) (3) (4) (5....

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....made therefrom cleared for home consumption from a factory, in any financial year, up to first 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/....

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....) No.8/2003-Central Excise, dated the 1st March, 2003. 4. On perusal of the aforesaid Notification, we find that both the serial numbers 90 & 91 imposed different conditions. The adjudicating authority observed that there is no condition upto the first clearance of 3500 MTs of kraft paper in respect of Sl. No. 90 of the said Notification and therefore they have to follow the said serial number.....