2013 (11) TMI 1130

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....in the manufacture of kraft paper. They availed concessional rate of duty under Sl. No. 91 of the Table appended to Notification No.4/2006-CE dated 1.3.2006 as amended from time to time. Revenue was of the view that they should avail the benefit of Sl. No. 90 of the Table thereto and nil duty for the first clearance upto 3500 MTs. and thereafter they have to pay duty at the concessional rate. Henc....

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.... to the present case. The relevant portion of the decision of the Tribunal in the case of M/s. Akshera Papers (supra) is reproduced below:- 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....