9911796707
TMI Blog2016 (8) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... earing on behalf of the appellant argued that appellant is manufacturing Asbestos Cement pressure pipes (A C pressure pipes) containing fly ash as well as without fly ash. That when fly ash is used in the manufacturing of A C pipes then such pipes are termed as Pozzolona Pipes . That appellant is using more than 25% fly ash in the manufacturing of Pozzolona pipes which are exempted as per Sl. No.158 of the Exemption Notification No.06/2002-CE dated 01.03.2002. That appellant has fulfilled all the conditions prescribed under Condition No.36 of Exemption Notification No.06/2002-C.E. That appellant submitted specific letters alongwith monthly returns indicating the percentage of fly ash to be more than 25% and quantities of Pozzolona pipes man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is standard. Ld. AR strongly defended the order passed by the Adjudicating Authority. 5. Heard both sides and perused the case records. 6. The issue involved in these proceedings is whether the benefit of Sl.No.158 of the table annexed to Notification No.6/2002-CE dated 01.03.2002 can be extended to the Pozzolona pipes manufactured by the appellant. As per this exemption notification if percentage of fly ash by weight is more than 25% then the benefit of exemption notification is admissible to the appellant subject to the condition prescribed at Sl.No.36 of the conditions to exemption notification no.6/2002-CE. The sample was drawn on 23.08.2007 by the department and was got tested at IIT, Roorkee, Uttaranchal. Appellant has not contest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... much as percentage of fly ash was less than 25%. Accordingly, demand raised for the period from 23.08.2007 is required to be confirmed, along with interest, and penalty under Section 11AC of the Central Excise Act is imposable. Since the duty demand from 23.08.2007 is not separately quantified in the proceedings and was also not made available to the bench by either sides, therefore, Adjudicating Authority is directed to quantify such amount of duty on A C pipes, claimed as Pozzolona pipes, for the period from 23.08.2007 till the end of demand period involved in these proceedings. For this purpose appellant should be given an opportunity to explain their case on quantification of demand and thereafter calculation of amount of penalty under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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