TMI Blog2011 (1) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... all under 1C of the said Notification - Decided against the assessee - E/889/2009 - 17/2011 - Dated:- 4-1-2011 - Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. REPRESENTED BY : None, for the Appellant. Shri D.P. Nagendra Kumar, JCDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President]. None present for the appellant. Shri D.P. Nagendra Kumar, JCDR, present for the respondent. 2. The appellant s advocate has placed on record written submission requesting for disposal of the application for stay as well as the appeal itself. 3. We have heard the JCDR and perused the records with his assistance. 4. The present appeal arises from Order dated 30th June, 2009 passed by the Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Joint CDR and on perusal of the records and the written submissions filed by the Advocate for the appellant, it is apparent that the only issue, which arises for consideration in the matter, relates to applicability of concessional rate of duty on Cement under Sl. No. 1A of the Table to the Notification No. 4/2006-C.E., dated 1-3-2006 with the product cleared by the appellant during the period March, 2007 to February, 2008. 7. The appellants, while relying upon the decisions in Grasim Industries Ltd. (Unit-I) v. CCE, Trichy reported in 2009 (238) E.L.T. 655; M/s. Mysore Cements Ltd. v. CCE, Bangalore-II reported in 2010 (249) E.L.T. 398 and of the Karnataka High Court in the matter of Commissioner of Central Excise, Bangalore-II v. M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tonne, the department insists for recovery @ Rs. 400/- per tonne. 10. The claim of Rs. 350/- per tonne is based on clause 1A of the said Notification, which reads thus : All goods, whether or not manufactured in a mini cement plant, not covered in S. No. 1 and cleared in packaged form of retail sale price not exceeding Rs. 190 per 50 kg. bag or of per tonne equivalent retail sale price not exceeding Rs. 3800 . 11. The Joint Commissioner as well as the Commissioner (Appeals) have arrived at the concurrent findings of fact on analysis of the materials on record that the appellant company has been formed to take up the activities of building houses for public and consequently, purchased commodity in bulk and directly from the suppliers/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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