2012 (3) TMI 348

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....emand of duty of Rs. 4,69,802/- stands confirmed against the applicant along with imposition of penalty of Rs. One lakh by denying them the benefit of Notification No. 4/2006 which grants concessional rate of duty to 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 way of pulp made from material other than bamboo, hard woods, soft woods, reeds or rags. Condition No. 10 of the said notification is to the effect that exemption is applicable to paper and paperboard cleared for home consumption from a factory, in any financial year, up to first clearance of an aggregate quantity not exceeding 3500 MT. 3. The dispute in the present app....

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....ply observing that the ratio of the Central Excise order does not apply to the present case. However, no reason stand given by him for making such a distinction. It is also seen that he has relied upon the Madhya Pradesh High Court decision in the case of B.K. Rubber Industries (P) Ltd. v. Union of India [1993 (68) E.L.T. 575 (MP)] which deals with the computation of clearances and aggregate clearances in terms of small scale exemption notification No. 65/81, dated 25-3-1981. It is seen that small scale notification placed before the Hon'ble High Court was entirely different and cannot be compared with the language of the Notification No. 4/2006-Central Excise. The Tribunal's decision in the case of Ballarpur Industries Ltd. deal with the e....