2023-VIL-799-CESTAT-AHM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Whether the bagasse based plain and pre-laminated boards manufactured and cleared by the respondent falling under Chapter 44109090 and 44101190 of Central Excise Tariff Act, 1985 respectively are liable for payment of excise duty @8% adv. as provided under Notification No. 4/2006-CE dated 01.03.2006 (Sr. 87) or eligible for full exemption under notification No. 6/2006-CE dated 01.03.2006 (Sr.No.82) – Ld. Commissioner held that respondent is eligible to avail the benefit of Notification No. 6/2006-CE dated 01.03.2006 as the same is beneficial to them and dropped the proceeding initiated against the respondent – Revenue in appeal - HELD – the department have chosen Notification No. 4/2006-C.E. only on the ground that the description of the impugned product is matching with the entry in the said notification. However, there is no dispute that the appellant is manufacturing bagasse board which is covered by Sl. No. 82 of Notification No. 6/2006 - No evidence and reason has been produced by the department regarding the dispute that as to why the product manufactured by the respondent cannot be called as bagasse board - The impugned goods are eligible to get exemption without any condition under these two notifications. The respondent cannot be compelled to opt for a notification which has higher duty liability. The Hon’ble Supreme Court in various decisions held that the assessee can claim a notification which is more beneficial to them - on the identical issue, the Hon’ble High Court held that pre laminated bagasse board is entitled for exemption under Notification No. 6/2006-CE (Sr. 82) dated 01.03.2006 - merely because the revenue's appeal is pending in the Hon’ble Supreme Court, Hon’ble high court judgments do not loose its binding nature in view of the judicial discipline – respondent-assessee is entitled for benefit of exemption notification No. 6/2006-CE (Sr.No.82) dated 01.03.2006 - the impugned order is upheld and Revenue’s appeal is dismissed
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