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2017 (12) TMI 890 - CESTAT CHENNAIConcessional rate of duty - cement - capacity based production - Board circular dt. 28.2.2002 - It appeared to the department that assessee was not eligible for benefit of exemption notification as their installed capacity was not reduced - Department also held a view that assessee could not avail benefit under Notification 4/2006 for cement manufactured and cleared under the brand ARASU; that being a non-mini cement plant. Held that: - Both in the assessee's appeals and department's appeals, grievances have been put forth concerning the eligibility of concessional rates of duty to various clearances effected by the assessee and also manner of calculation of the net duty liability - The assessee in particular, is aggrieved that adjudicating authority while calculating the duty liability has taken the cumulative total of duty liability calculated at ₹ 400/- per MT and also had calculated at 14% advalorem - The department has also put forth its grievance that the impugned order has wrongly extended concessional rate of duty notwithstanding clear guidelines of the Board vide circular dt. 28.2.2002; that duty concession has been wrongly extended in respect of clearances of cement in package form to industrial / institutional buyers and in respect of cement packed only in 50 kg bags. Ends of justice would be best served by remanding the matter to the adjudicating authority to cause fresh de novo adjudication - In such de novo proceedings, adjudicating authority will take into account the contentions of the both assessee as well as department - appeal allowed by way of remand.
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