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B.G. Shirke Construction Technology Ltd. Versus Commissioner of Central Excise Mumbai

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 dated 01.03.1997 and Notification No. 5/9 .....

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on 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 contentions raised and dismissed the appe .....

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anufactured 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 that the item manufactured by them is conc .....

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