Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (5) TMI 445 - CESTAT, BANGALORECement- Notification No. 4/2006-C.E.- the appellants herein are manufacturers of cement and during the relevant period cleared certain quantities of cement by paying duty at the concessional rate of Rs.400/- per MT along with applicable Higher Education Cess in terms of Notification No. 4/2006-C.E., dated 1-3-2006 as amended by Notification No. 4/2007-C.E., dated 1-3-2007. It is the contention of the revenue that the conditions stipulated in the said Notification for availment of the said concessional rate of duty of Rs.400/- per MT, is not adhered to by the appellant and hence, they are liable to pay the differential duty. In the light of the decision of Grasim Industries Ltd. v. CCE, Jaipur-II,) held that- The Commissioner (Appeals) has rejected this claim of the appellant on the ground that construction is not an industry. This view is not correct. Construction is treated as an industry under the various statutes and it, in fact, is one of the biggest industries in any country. Appellant’s case is also covered by the Circular of the Board, dated 28-2-2002 inasmuch as the clearances were in bulk at contracted prices. The issue also remains covered in favour of the appellant by the decision of this Tribunal in the case of Bharti Systel Ltd. v. CCE. In these circumstances, the original duty payments were correctly made and no short levy remained to be recovered. Proceedings before the lower authorities which found to the contrary are not sustainable. Accordingly, in view of the foregoing reasons, we are allowing the appeal filed by the appellant and set aside the impugned order with consequential relief, if any.
|