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2018 (10) TMI 638 - AT - Central ExcisePenalty u/r 26 of CER, 2002 - Whether the product manufactured by the appellant, described by the revenue as ‘ready-mix concrete’, eligible for exemption under Central Excise Notification 12/2012 dated 17.03.2012 as ‘concrete mix’ manufactured at the site of construction for use and construction work at such site under Chapter 38 of the Central Excise Tariff? - time limitation. Held that:- There is no change in the Central Excise Tariff Heading in so far as the ‘ready mix concrete’ is concerned. The description ready mix concrete has been replaced by the description “concrete ready to use known as “ready mix concrete (RMC)” - there is no change in tariff description or in the Notification as far as ready mix concrete is concerned. Similar issue was examined by Hon’ble Apex Court in appellant’s own case [2015 (10) TMI 612 - SUPREME COURT], where there is no change in the Central Excise Tariff Heading in so far as the ‘ready mix concrete’ is concerned - it is apparent that the sole distinction recognized by Hon’ble Apex Court between the RMC and CM is the manner of manufacture, whether conventional (manual) or automated. It is seen that in the entire findings of the Hon’ble Apex Court from para 18 onwards there is no mention of any IS Specification anywhere. In fact Hon’ble Apex Court has not relied at all on the IS Specifications. In these circumstances any changes in the IS Specifications cannot be used to distinguish the decision of Hon’ble Apex Court. Time Limitation - Held that:- The concrete mix prepared at site would be entitled to exemption under Notification 4/97. In these circumstances, the benefit of limitation has to be extended to the appellant. Penalty - Held that:- Since the issue was of interpretation no penalty can be imposed on Sh. Mukund K. Bangde. The demand against M/s Larson & Toubro for the period beyond the normal period of limitation is set aside - penalty also set aside - appeal allowed in part.
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