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2012 (10) TMI 75 - ALLAHABAD HIGH COURTMini cement plant - Whether the entry at Serial No. 28 of the exemption Notification No. 14/2008-CE (NT) was wrongly interpreted by the Adjudicating Officer - Held that:- Application for waiver of the excise duty and interest rejected - Held that:- The Tribunal has found that the entry at Serial No.28 relates to white cement and not grey cement manufactured by the appellant-company. No other type of cement has been granted abatement by any notification - as mentioned in SCN notification dated 1.3.2006, as amended, prescribes the effective rate of duty for excisable goods falling under Tariff item 2523 29 in which different rates of excise duty has been prescribed for units manufacturing cement on the basis of the type of manufacturing plant, and on the basis of form, in which the clearances are affected by the unit concerned. The appellant's factory does not qualify as mini cement plant as defined in the notification. Thus the Tribunal rightly found that the appellant does not have a prima facie case for waiver of the excise duty and the interest. Since the appellant-company has not ceased production, and is making payments to the bank and financial institutions no substance in the plea of undue hardship or financial hardship in depositing the amount - the period of deposit is extended by six weeks from today - against assessee.
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