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2016 (11) TMI 52 - CESTAT MUMBAI

2016 (11) TMI 52 - CESTAT MUMBAI - TMI - Classification - Demand - Penalty - Notification No. 4/97 - CE dated 1.3.1997 - Whether the cement concrete mixture or ready mix concrete is manufactured by the appellant at the site or otherwise - Held that: - the issue in this case is now squarely covered by the order of the Tribunal in the appellant’s own case in appeal number E/610 & 670/2001 - As for the period from 01.03.1997 to 01.06.1998, the product is exempt from duty vide Notification No. 4/97 .....

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des, the issue that falls for consideration in the case in hand is regarding the classification of the product ready mix concrete at the site of the building to be constructed for National Peroxide Ltd., Mumbai. It is a case of the revenue that appellant had manufactured ready mix concrete and did not discharge the duty liability. The show cause notice issued was adjudicated and the demands were confirmed and penalty was imposed; on an appeal the first appellate authority did not agree with the .....

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7 needs to be extended for concrete mix manufactured at site for use in construction. He relied upon the Board s Circular number 368/1/98 dated 06.01.1998 to press home the point that for manufacturing of ready mix concrete, the machinery as required in the Circular is a must, while in the case of appellant, such machinery was not in place. It is his submission that if Board s Circular is applied, there won t be any demand. He takes us to the order in original and the impugned order and submit t .....

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