2023 (11) TMI 163

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.... is manufactured from the pulp stage. The whole case of the department is that the appellant did not have the pulping machine. Therefore, the Kraft paper was not manufactured from the pulp stage. Hence, the appellant are not eligible for exemption. 2. Shri R Subramanya, Learned Counsel appearing on behalf of the appellant submits that the appellant have produced various documentary evidence to show that the appellant were having pulping plant. However, brushing aside all the documentary evidence, the Adjudicating Authority has held that the appellant did not have the pulping plant without any basis, therefore, the exemption wa denied. 2.1 He invited our attention to the finding of the Adjudicating Authority. particularly Para 28 of th....

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....ption. It is on record and admitted by the Noticee that they have chosen to avail the benefit of Notification that 04/2006-CE from 01.03.2008 to 28.02.2011. Hence they were not eligible for benefit of Notification No. 08/2003-CE dated 01.03.2003 as amended (SSI exemption) during this period. Now the question comes as to whether Noticee has fulfilled the conditions of the said Notification or otherwise. The Audit team has raised objection as stated above and thereafter inquiry was conducted by the Department as to whether there is any violation of the condition of the Notification. During the course of Audit and visit by the C. Excise officers to the unit and further investigation, it appeared that the Noticee has not installed pulping machi....