TaxTMI 
TaxTMI 
2014 (10) TMI 305
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.... For the Respondent : Shri P. Arul, Supdt.-AR ORDER Per Pradip Kumar Das: These applications are arising out of a common order and, therefore, both are taken up together for disposal. 2. The applicant filed these applications for waiver of pre-deposit of duty of Rs. 3,36,962/- and Rs. 2,92,950/- in respect of Unit-I and Unit-II respectively along with interest and penalty for the period Apr.....
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....ds Corrugated Paper or Paperboards pasted with duplex sheets on the outer surface. 5. According to the Revenue, in view of the amended Notification No.4/2011-CE, dated 01.03.2011 the applicant is not eligible to avail concessional rate of duty on the Corrugated paper or paperboards pasted with duplex sheets on the outer surface prior to after 01.03.2011. The learned Counsel for the applicant subm....
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....e total quantities of Paper Board used. In this context, the Board has clarified as under:- Kind attention is invited to Serial No.96E of Notification No.4/2006-CE, dated 01.03.2006 as amended by Notification No.4/2011-CE, dated 01.03.2011, whereby a concessional rate of 5% Central Excise duty has been made available to cart....
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....he Heading No. indicated against the description is 'incorrect'. 6. It appears that Board has clarified that the benefit of Notification would be extended on the basis of the description of the goods as mentioned in the Notification even though the goods mentioned in the Notification are not covered by Chapter/Heading Nos. mentioned in the notification. Prima facie, we find that in this case amen....