2017 (10) TMI 495

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....ondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein demand of 8% of the value of goods cleared duty free has been confirmed by way of impugned order. 2. The facts of the case are that during the period 2.3.2000 to 5.3.2000, the appellant cleared paper board availing exemption Notification No.6/2000 dated 1.3.2000 without payment of duty. The cas....

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....ppealed before the ld. Commissioner who did not consider the report of the Range Supdt. dated 24.6.2001 and confirmed the adjudication order. aggrieved from the said order, the appellant before me. 3. The ld. Counsel for the appellant submits that the show cause notice was issued to the appellant asking them to 8% of the value of exempted goods but thereafter some verification was conducted by ....

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....ry" and accounts of the receipt and use of inputs in terms of Rule 57CC(9) of Central Excise Rules, 1944 have been maintained by M/s Khatema Fibres Ltd., Khatima and they have not used input, on which modvat credit has been availed, in the manufacturing of 209.765 M.T.. "Paper & Paper Board", cleared at Nil rate of duty according to the Notification No.6/2000 dated 1.3.2000 during dated 2.3.2000 t....