TaxTMI 
TaxTMI 
2016 (2) TMI 209
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....r Malhotra, Advocate For the Respondent : Shri Ranjan Khanna, DR ORDER PER ASHOK JINDAL: The applicant is seeking waiver of pre deposit of the duty demand of Rs. 71,73,188/- along with interest and equivalent amount of penalty. 2. The case of the applicant is that they are manufacturing pre Laminated Bagasse Board and claiming exemption under notification no.12/2012-CE dated 17.03.2012 (Sl.....
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....xemption under the said notification. Therefore, they are not required to pay duty on their product as same is exempted from duty. He also took support of the decision of the Honble High Court of Gujarat in the case of Dharshan Boardlam Ltd. Vs. UOI-2013 (287) ELT 401 (Gujarat) wherein the Hon'ble High Court of Gujarat held on the same product i.e. Pre laminated bagasse Board, the appellant is en....
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....made by both the sides, we find that this appeal has been filed by the appellant on 21.05.2015 and as per the provisions of section 35 F of the Central Excise Act 1944 the applicant is required to make mandatory pre deposit of 7.5 % of the duty confirmed. But in this case, the applicant approached to the Hon'ble High Court of Punjab and Haryana in civil writ petition no.773/2005 wherein the Hon'bl....
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....icle board are exempted from duty and entitled for exemption under notification no. 6/2006 (Sl. No. 82) of the said notification. The said notification was superseded by the notification no. 12/2012 dated 17.03.2012. We further note that the Honble High Court of Gujarat in the case of Dharshan Boardlam Ltd. (Supra) also held that pre laminated bagasse board is entitled for exemption under notific....