2016 (12) TMI 1055

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....he appellant Shri Yogesh Aggarwal, A.R. for the respondent ORDER Per B. Ravichandran These two appeals are against orders of Commissioner (A), Bhopal. The appellants are engaged in the manufacture of plain and pre laminated particle board liable to Central Excise duty. They have availed exemption under notification number 6/2006 dated 01.03.2006. The said notification exempted bagasse board. T....

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....ds eligible for exemption under notification 6/2006-CE. It was also submitted that the manufacturer of bagasse boards across the country are availing the exemption. 3. The Ld. AR reiterated the findings of the lower authorities. 4. We have heard both the sides and perused the appeal record. 5. The original authority has recorded that the manufacturing process and list of raw materials used by t....

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..... However, we note that there is no dispute that the appellant is manufacturing bagasse board which is covered by Sl. No. 82 of notification no. 6/2006. No reason has been recorded as to why the product manufactured by the appellant cannot be called as baggasse board. The specific name of the product as mentioned in the notification is covering the impugned goods. We find that the impugned goods a....