2016 (9) TMI 1690

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....i Aalok Arora, Advocate, for the Appellant. Shri Pawan Kumar Singh, Superintendent (AR), for the Respondent. ORDER [Order per : Anil Choudhary, Member (J)]. - The issue in this appeal is whether for the purpose of availing of benefit of Notification No. 6 of 2002, which provides for concessional rate of duty @ 8% up to first clearance of 3,500 MT, for clearance by an industry of paper and....

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....500 MTs shall not include clearances of any paper and paperboard or articles made there-from which attract nil rate of duty or are exempt from the whole of excise duty under any other notification. 2. Revenue issued show cause notice dated 24-4-2006, as it appeared that the appellant was also clearing some goods to Nepal and paid duty at the rate of 12% but the clearances made to Nepal were not....