2016 (12) TMI 1055

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.... Shri S.S. Dabar, Advocate for the 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 ....

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....these boards are classifiable as bagasse boards 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 manufa....

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....t is matching with the entry in the said notification. 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 ....