2017 (4) TMI 324

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....for the Respondent. ORDER As per facts on records, the appellant is engaged in the manufacture of M.G. Kraft paper falling under Chapter Heading No. 4804 of Central Excise Tariff Act, 1985. The appellant was discharging its duty liability till 31-3-2008, after availing the Cenvat credit duty paid on the inputs used in the manufacture of its final product. However, with effect from 1-4-2008, it o....

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....leging that while opting exemption in terms of small scale notification, the balance credit, if any, would lapse, in terms of Rule 11 of Cenvat Credit Rules, 2004 and as such would not be available for utilisation. The said show cause notice was adjudicated by the original adjudicating authority confirming the demand along with imposition of penalty. The said order of the lower authority was uphel....

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.... As such the show cause notice issued on 21-3-2010 is barred by limitation. They have also taken an additional ground that apart from clearing the kraft paper under exemption, they also paid paper cess at the rate of 125% of the assessable value under Section 9 of the Industries (Development and Regulation) Act, 1951, which is nothing but the duty of excise. As such, its final product was not full....