TMI Blog2009 (10) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... tents that bricks in question admittedly comprises of fire clays, though verified only upto temperature of 900 to 1000 degree centigrade, the same were correctly categorized by the Asstt. Commissioner as ‘fire clay bricks’. One fails to understand how the Departmental Representative could contend that this ground gets support from the above quoted submission by the respondents. - In the course of the argument, it appeared as if Departmental Representative was not fully ready with the facts of the case. - Matters before the Tribunals involve Revenue running into Crores of rupees and, therefore, Government is expected to give necessary assistance to the Tribunal to decide the matter efficiently, effectively, expeditiously and correctly in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 8/96-C.E. The notice was contested by the respondents. 4. The Asstt. Commissioner, Jabalpur by its order dated 27-6-1997 rejected the defence of the respondents and denied the claim of benefit of exemption under Notification No. 8/96-C.E. and, thereby, directed payment of duty. Aggrieved by the said order, the respondents carried the matter in an appeal before the Commissioner (Appeals) Raipur, on the following grounds :- "(i) that the Acid Resistant Bricks are made of low fusion clay. It is not made from fire clay. These bricks are used for flooring subject to acid attack, lining of chambers and towers in chemical plants, lining of sewers carrying industrial effluents to prevent the deterioration of the surface by acid attack. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning and the clays which are used for Acid Resistance bricks do essentially fall in the fire clay range as these clays have a distorted kaolinitic structure which makes them suitable to withstand high temperature. Thus, acid resistant bricks are nothing but bricks made from low fusion fire clay, which can be vitrified at low firing temperature. (4) In this case the impugned bricks are charged in the kiln for firing at lower temperature of around 900-1000 degree centigrade. After this vitrification process, the goods as required under IS specification IS 4860 i.e. acid resistant bricks are obtained. Firebricks are vitrified at 1280 to 1350 degree centigrade at the time of firing in the kiln to withstand temperature of 1250 degree centigrad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the ground No. 6. On the contrary, if the submission of the respondents as quoted by the Commissioner (Appeals) are to be accepted, then ground of challenge referred to in Para No. 6 is to be totally rejected. While agreeing with the submission of the respondents before the Commissioner (Appeals), the lower appellate authority has observed that the bricks in question are unable to withstand in temperature higher than 1500 degree C. while the fire clay bricks can withstand in temperature higher than 1500 Degree C. and that the bricks in question would loose its shape and start breaking and melting at a temperature above 1000 Degree C. As against this the ground No. 6 contents that bricks in question admittedly comprises of fire clays, thou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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