2015 (1) TMI 329

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....pellant. Shri Pramod Kumar, DR, for the Respondent. ORDER Counsel for the appellant submitted that appellant is a paper manufacturer and it was manufacturing paper using rice straw pulp of not less than 75% by weight and was covered by the proviso under column 3 of Sl. No. 16 of the Notification No. 30/93-C.E., dated 28-2-1993 to get exemption from duty. The said proviso requires that if paper ....

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....ant collecting excise duty after the 1993 Notification had not deposited the same in to the treasury. Appellant submits that presumption of Revenue is under suspicion and not true. Appellant did not collect excise duty after 28-2-1993 distinctly when pages 58 and 59 of appeal folder is examined. Those documents are relating to invoice and gate pass issued for the period prior to 28-2-1993. The pos....

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.... as to enjoy duty exemption. Scope of Notification of 1991 was widened by Notification No. 30/93-C.E., dated 28-2-1993 to grant exemption to paper industry. 5. Examination and comparison of pages 59 and 60 with pages 61 and 62 of appeal folder indicates that the price before and after the exemption Notification No. 30/93-C.E., dated 28-2-1993 remained same. The appellant acting on the basis ....