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Commissioner of Central Excise Versus M/s Shapoorji Pallonji & Co. Ltd. & Ors.

2015 (12) TMI 666 - SUPREME COURT

Manufacture - Ready Mix Concrete - RMC or MC - Held that:- Respondent had taken a specific plea before the Adjudicating Authority that the produce in question is not RMC but only 'Mix Concrete' (MC). This contention was rejected by the Adjudicating A .....

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itled to exemption under the requisite Notification. In view thereof, the matter needs to be remanded back to the Tribunal to decide the aforesaid factual aspect viz. whether the produce in question is RMC manufactured at site or is it MC as contende .....

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l always be open to the appellant/Department to justify the order passed by the Adjudicating Authority on the basis of material which is relied upon by the Adjudicating Authority including the statements of the officials of the assessee and effect th .....

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, Adv., Ms. B. Sunita Rao, Adv., Mr. Anurag, Adv. And Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. Shyam Divan, SR. Adv., Mr. Vikram Dhokalia, Adv., Ms. Manisha Sukla, Adv. For M/s. Dua Associates ORDER The Tribunal by way of impugned judgment .....

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ruction Group vs. Commissioner of Central Excise, Hyderabad, 2015(10) SCALE 476, otherwise holding that RMC would amount to 'manufacture' and, therefore, liable for payment of excise duty. The Judgment of the Tribunal has to be, therefore, se .....

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ting Authority in Order-in-Original passed by it. The assessee had challenged those findings before the Tribunal. However, the Tribunal did not go into this aspect as it proceeded on the basis that even if it was RMC produced at site, the same shall .....

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ntended by the assessee. We may record the submission of Mr. K. Radhakrishnan, learned senior counsel appearing for the appellant that the finding of the Adjudicating Authority that the produce in question was RMC has been arrived at on the basis of .....

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