2018 (4) TMI 896

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....l) Ms Surabhi Sinha, Advocate for the Appellants Shri G R Singh, AR for the Respondent ORDER Per Ms. Archana Wadhwa : After hearing both the sides, I find that the appellant is engaged in the manufacture of 'news print paper' and 'writing and printing paper' falling under Chapter 48 of the Central Excise Tariff Act, 1985. They were availing the benefit of cenvat credit of duty paid ....

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....90, attracting nil rate of duty upto first clearance of 3500 MT, it has to be held that final product is exempted. Accordingly, demand of Rs. 27,96,146/- as also of Rs. 1,99,637/- in respect of input and input service was confirmed against them by denying the benefit of cenvat credit of duty. 4. In respect of the above issue, I find that notification in question as per Sl.No. 90 grants exemptio....

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....ot one of the specified in sub heading under Sl.No. 93. Further, she assails the demand on the point of limitation by submitting that demand stand raised by invoking the longer period of limitation and the Commissioner (Appeals) having already dropped the penalty against them, by observing that there was no malafide, should have extended the benefit of limitation also. 5. A part of the demand i....

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.... respect of said demand. 6. I find that admittedly, the demands on all three aspects stand raised by way of show cause notice issued on 12.10.2012 raising demand for the period 2008 -2011, thus by invoking the longer period of limitation. Commissioner (Appeals) while disposing the appeal filed by the appellants has granted the benefit of penalty by setting aside the same on the finding that the....