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2016 (8) TMI 447 - AT - Central ExciseWhether the benefit of Sl.No.158 of the table annexed to Notification No.6/2002-CE dated 01.03.2002 can be extended to the Pozzolona pipes manufactured by the appellant - Held that:- as per this exemption notification if percentage of fly ash by weight is more than 25% then the benefit of exemption notification is admissible to the appellant subject to the condition prescribed at Sl.No.36 of the conditions to exemption notification no.6/2002-CE. It is observed that declaration made by the appellant for the period from 23.08.2007, on which sample was drawm by the department, has not been found to be correct in as much as percentage of fly ash was less than 25%. Accordingly, demand raised for the period from 23.08.2007 is required to be confirmed, along with interest, and penalty under Section 11AC of the Central Excise Act is imposable. Since the duty demand from 23.08.2007 is not separately quantified in the proceedings and was also not made available to the bench by either sides, therefore, Adjudicating Authority is directed to quantify such amount of duty on AC pipes, claimed as Pozzolona pipes, for the period from 23.08.2007 till the end of demand period involved in these proceedings. For this purpose appellant should be given an opportunity to explain their case on quantification of demand and thereafter calculation of amount of penalty under Section 11AC will stand imposed upon the appellant on the re-determined duty demand. Appellant should also be given an option of paying reduced penalty under Section 11AC of the Central Excise Act. Interest on the above confirmed demand is also required to be paid by the appellant. - Appeal partly allowed
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