2018 (9) TMI 1652

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....l) Shri. M. Karthikeyan, Advocate for the Appellant Shri. S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench : These are the assessee's appeals filed against the Order-in-Original of Commissioner of Customs and Central Excise, Salem dated 27.09.2012 wherein the Commissioner has demanded irregular credit taken and utilized on inputs and input services in the manufacture of f....

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.... 90 of the Notification supra, we find that the same is controlled by the condition No. 10. While the rate of duty on the goods described at Sl.No. 90 are 'nil' ie., exempted, the goods at Sl.No. 91 are taxed at 4%; Sl.No. 90 is controlled by condition No. 10 whereas Sl.No. 91 is controlled by condition No. 11. The first condition is that the exemption is available for the clearance of first 3500 ....

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....l. No. 90." This Bench relying on the decision of Balakrishna Paper Mills & Others (supra) had thus concluded that the demand raised by the Revenue could not be sustained. On a reading of the above order of this Bench we find that the issue is no more res integra and therefore, we follow the same ratio decidendi to hold that the demand raised by the Ld. Commissioner is wrong and set aside the find....