COMMISSIONER OF CENTRAL EXCISE Vs. MUKERIAN PAPER LIMITED

JUDGEMENT

(1.) This appeal has been preferred under Section 35(G) of the Central Excise Act, 1944 (for short, "the Act") by revenue against the order dated 26-8-2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (Annexure P-3), proposing following substantial question of law :

(2.) The assessee was availing the benefit of Notification No. 6/2000-C.E., which provided nil rate of duty in respect of their finished goods.

(3.) A show-cause-notice was issued to the assessee, asking for reversal of credit in respect of inputs lying in stock under process when the assessee started clearing goods without payment of duty. After hearing the assessee the demand of duty was confirmed. The assessee was also required to pay interest and penalty.