TMI Blog2008 (12) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... E/485/2008 - Final Order No. 1430/2008 and Stay Order No. S/1033/2008 - Dated:- 17-12-2008 - Jyoti Balasundaram And P. Karthikeyan, JJ. For the Appellant : R. Parthasarathy, Consultant For the Respondent : N.J. Kumaresh, SDR ORDER :- Jyothi Balasundaram 1. The issue in dispute in the present appeal against the order of the Commissioner confirming duty demand of Rs.70,83 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es were covered under the provisions of the aforesaid Act and Rules. The expert's opinion was apparently given without reference to the material fact that the cement in question had been cleared to industrial/institutional consumers. The adjudicating authority chose to go by the opinion of the Legal Metrology Department, saying that they were the competent experts to certify such cases. As rig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Second Proviso to the Explanation to Sl. No. 1C of the Notification as amended. The Board's clarification squarely covers the case in favour of the assessee. 5. In the result, the benefit of the Notification would be admissible to the assessee and the impugned demand is liable to be vacated. The appeal is allowed. The stay application also gets disposed of accordingly . 3. Aft ..... X X X X Extracts X X X X X X X X Extracts X X X X
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