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TMI Blog2016 (11) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per: Sulekha Beevi, Case] The respondents are engaged in manufacturing and clearing ordinary Portland cement and clinker. It appeared to department that the respondent has been irregularly availing exemption Notification No. 06/2002-CE dated 01.03.2002 and thus short paid duty, show cause notice was issued, interalia proposing denial of concessional rate of duty in respect of cement during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this case emanate from the view of the department that respondent have violated conditions of Notification No. 6/20002-CE, firstly by enhancing installed capacity to 950 T PD and secondly used the brand name of others viz- Modern Plastic Corporation, Kiranmayee Cements and Ganesh Industries. 6. From the perusal of Order it is seen that the Commissioner has analysed both these allegations and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue Department and also as per the opinion given by Cement Research Institute, New Delhi, the capacity of the grinding mill has to be taken as the capacity of the mini cement plant, since the capacities in all other sections of the plant i.e. raw mill, coal mill and packing machine etc., will have no bearing on the output of the cement. In view of the above while assessing the installed capacity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the brand name of SCCL, as the same is different. Therefore I hold that no violation -of Trade Name clause of the exemption notification is established. In view of the above discussions, I pass the following order 7. From the foregoing l it is seen that the Commissioner has correctly interpreted the relevant provisions of the notification alleged to be contravened. We therefore do not find any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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