2016 (8) TMI 579

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....nt ORDER The appellant are engaged in the manufacture of paper and paper board chargeable to Central Excise Duty under Chapter 40 of the Central Excise Tariff. They clear cut paper sheets as well as paper in reels. They have sales of the cut papers as well as paper reels at the factory gate as well as through depot. Some quantity of paper reels are cleared on payment of duty to cutting centres f....

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....er 2010 by which the duty demands as made in the show cause notices were confirmed alongwith interest and penalty of Rs. 50,000/- was collectively imposed on the appellant. On appeal being filed against the order of the Additional Commissioner, the same was upheld by the Commissioner (Appeals) vide order-in-appeal dated 31/1/12 against which this appeal alongwith stay application have been filed. ....

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.... Adjudicating Authority declined to follow  the order of the Hon'ble Supreme Court on the plea that the aforesaid order was not applicable as it appeared to a sub-silentio order. Learned Counsel submits that aforesaid approach adopted by the adjudicating Authority is untenable and accordingly the impugned order is not sustainable. Learned counsel further submits that the appellant had pleaded....

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....5.  We have considered the rival submissions. 6.  The dispute in this case is only in respect of the paper reels cleared from the factory to the cutting centres for cutting them into sheets which were thereafter sent to depot from where the same were sold. On this issue, in the appellant's case for the earlier period, the Tribunal vide order dated 21/4/11 reported in 2011 (271) E.L.T. 2....