TMI Blog2005 (7) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants were awarded a contract for construction of New Tower Block by M/s. Hotel Leela Venture Ltd. consisting of 8 storied shopping complex and 150 hotel rooms. For construction of the structures, they require concrete mix, which they prepared at the site located a kilometer away from the plot of construction. The entire quantity of concrete mix generated, at the Batching Plant installed there, was used for the said construction. 2. The appellants were issued a Show Cause Notice dated 3.1.1997 seeking to levy excise duty on concrete mix prepared for MHADA Housing Complex Project undertaken by them at Powai, Mumbai which was adjudicated by the Commissioner in his Order dated 30.7.1998, which is pending before this Tribunal on app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng authority after considering the reply confirmed the demand in the notice and imposed penalty of. equal amount, interest and also imposed a penalty of Rs. 1.00 lakh on Shri Vijay Shirke, Managing Director of the appellant firm under Rule 209A. Hence these appeals. 6. Heard both sides. 7. We find that the demand for the period from 6.1.1997 to 28.2.1997 would be covered be determined by the decision of this Tribunal in the case of Associated Cement Co. Ltd. Vs. CCE, 2001 (138) ELT 911. 8. As for the period from 1.3.1997 t 1.6.1998, the product is exempt from duty vide Notification No. 4/97 dated 1.3.1997 and Notification No. 5/98 dated 2.6.1998. 9. The Ld. Counsel for the appellants reliance upon the decision of this Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties concerned. Thus, there was no misstatement of facts or suppression of information so as to invoke the larger period." 11. In the instant case, the larger period of limitation also cannot be invoked, since the department was aware of the of manufacture and there was no suppression etc. The adjudicating authority in para 9 of the impugned order records that: "9. It was ascertained that M/s. Shrike had another batching plant at Powai where they manufacturing RMC for which a case had been booked against them by the Central Excise authorities of Mumbai II Commissionerate for manufacturing the item without observing the Central Excise formalities and without paying duty, for which a Show Cause Notice dated 03.01.97 demanding duty of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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