TaxTMI 
TaxTMI 
2014 (4) TMI 415
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....hukla, Commissioner (AR) Shri K.S V V Prasad, JC (AR) Per: P K Das: The applicant filed these applications for waiver of predeposit of duty of Rs. 3,87,51,634/- and equal amount of Penalty. Since the impugned order decided two show cause notices of unit I and Unit II of the applicant company and therefore 2 (two) appeals were filed. 2. It is seen from the record that the applicant is manufactur....
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..../2006-CE dated 1.3.2006: S.No. Chapter Heading or Sub-heading Description of excisable goods Rate Condition No. 90 48 Paper and Paperboard or articles made therefrom manufactured, starting from the stage of pulp, in a factory, and such pulp contains not less than 75% by weight of pulp made from materials other than bamboo, hardwoods, softwoods, reeds (other than sarkands) or rags 8% ....
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..... It is also viewed that the concessional rates under these notifications would not be available if the factory uses imported or bought out pulp. 3. The matter has been examined. In notification Nos. 22/94-C.E., 23/94-C.E. and 24/94-C.E., the words "starting from the stage of pulp" only indicate that the processes involved in converting pulp to paper and paperboard or articles have t....
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..../94-C.E., 23/94-C.E. and 24/94-C.E., the concession would be available to paper, paperboard, etc., if manufactured from pulp of the required specification regardless of whether the pulp itself is manufactured in the same factory or not." 3. After hearing both the sides and on perusal of records, we find that in view of the Board circular, exemption benefit would not be denied on the ground that t....