2018 (6) TMI 187

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ts were availing concessional rate of duty at 8% up to an aggregate quantity of 3500 MTs in a financial year in terms of Notification No.6/2002-CE dated 1.3.2002. Both the units have separate registration with the Central Excise Department and availed the concession separately for the financial years 2005-06 to 2006-07. 2. The Department contended that both the units are not eligible to avail the concessional rate of duty separately and a show-cause notice No.19/2006 dated 4.4.2006 and No.60/2006 dated 15.12.2006 were issued to the appellant proposing clubbing the clearances of both units for the purpose of limiting the concessional rate of duty to a quantity of 3500 MTs of kraft paper during a year. The show-cause notice proposed recove....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ories is established by various certificates given by statutory authorities like PF, ESI Department, license issued by the Factories and Boilers Department. Central Excise department also have given them separate registrations. The appellant submitted that in their own case, the learned Commissioner (A) vide Order-in-Appeal No.02 and 03/2008 dated 15.1.2008 has allowed the benefit of Notification No.6/2002-CE for subsequent period. Further, the appellants contended that the demand in respect of appeal No.998/2006 is completely barred by limitation. The appellants have cited the following case laws in furtherance of their submissions: • CCE, Madurai vs. Rajalakshmi Paper Mills Ltd.: 2005 (179) ELT 161 (Tri.-Chennai) â€....