2008 (7) TMI 169

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.... Shri V.V. Hariharan, JCDR, for the Respondent. [Order per: P.G. Chacko, Member (J)]. - In this appeal filed by the assessee, the short question is whether, for the period from 31-8-1995 to 19-11-1995, the benefit of Notification No. 60/88-C.E., dated 1-3-1988 as amended by Notification No. 109/95-C.E., dated 31-8-1995 was deniable to them in respect of newsprint [Heading 48.01 of the CETA Sch....

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....of the newspaper and that a certificate to that effect should be produced before the jurisdictional Assistant Collector of Central Excise within the prescribed period. From the amended provisions, the department deciphered that, for the benefit of exemption under the Notification, a manufacturer of newsprint should supply the goods directly to a newspaper against the latter's purchase order. This ....