2017 (4) TMI 94

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....) Shri Vikas Goel, Advocate, for the Appellant. Shri Amresh Jain and R.K. Manjhi, ARs, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - These two appeals are taken up together for disposal as the issue relates to same dispute of denial of exemption to the appellants in terms of Notification No. 4/2006-C.E., dated 1-3-2006. The appellants are engaged in the manufac....

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....(b)   Intermediate products arising during the course of manufacture of the security paper, and used within the factory of its production for pulping     2. Proceedings were initiated against the appellant to deny the exemption claimed by them on security paper on the ground that these papers did not bear water mark, security thread, etc., as such, do not qualify ....

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....curity paper manufactured by them were cleared as per authorization given by the Government authority to various Security Presses, Bank Note Presses listed in the Notification itself. There is no dispute regarding clearance of any other paper to any other recipient in violation of stipulation in the Notification. The reliance of the original authority on the definition available in internet or any....