BALLARPUR INDUSTRIES LTD. Vs. CCE

JUDGEMENT

(1.) The appellants filed this appeal against the adjudication order passed by the Commissioner of Central Excise.

(2.) The brief facts of the case are that the appellants are engaged in the manufacture of paper and paper board made from unconventional raw materials. The appellants were availing the benefit of Notification No. 6/2000 -CE. As per the notification the first clearances of 3500 MT of paper and paper board were exempted if the same was manufactured out of unconventional raw material. The appellants started paying duty as per the tariff rate after crossing the limit of 3500 MT. A show cause notice was issued to the appellants for demand of duty under Section 11 -D on the ground that the price of paper made from unconventional raw material has remained the same both during the period when exemption availed by the appellant and when duty was being paid, therefore, the appellants have collected the duty from the customers but have not deposited with the Revenue.

(3.) Heard both the sides.