TMI Blog2009 (6) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... predeposit of excise duty of Rs.3,54,86,982/- confirmed as a result of denial of benefit of exemption under Notification No.4/2006-CE dated 1.3.2006 [as amended] relating to cement packed in 50 Kgs. bags sold for industrial/institutional consumers, during the period April 2007 to February 2008, and penalty of Rs.3,44,53,380/- and proceed to hear and dispose of the appeal itself at this stage with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Grasim Industries decision was followed in Dalmia Cements (Bharat) Limited vs. CCE, Trichy- Final Order No.1389/2008 dated 8.12.2008. Following the ratio of the above decisions which are applicable on all fours to the facts of the present case, we set aside the impugned order of the Commissioner of Central Excise and allow the appeal.
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