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CC CE & ST Guntur Versus M/s Sri Chakra Cements Ltd.

Denial of concessional rate of duty - ordinary Portland cement and clinker - violation of conditions of N/N. 06/2002-CE dated 01.03.2002 - enhancement of installed capacity to 950 T PD - use of brand name of others - Held that: - the Commissioner has correctly interpreted the relevant provisions of the notification alleged to be contravened - as per the various notifications issued by Government of India both in Industry Department as well as Revenue Department and also as per the opinion given .....

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3/20-CA dated 08.07.1980, held that "the installed capacity should not exceed the limit fixed in the notification and the actual production of cement can be to an extent of 25% more than the installed capacity. - Use of brand name of others - Held that: - I find that Shree Chakra Gold is used by the assessee and by M/s. Modern Plastic Corporation From the records, I find that M/s. Modern Plastic Corporation is of a recent origin and before the inception of M/s. Modern Plastic Corporation it .....

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r, Member (TechnicaI) Sh Arun Kumar, Authorised Representative for the Appellant None for the Respondent. [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 d .....

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ot take the respondents out of clause 4 of notification and as such they are not eligible to avail benefit of SSI exemption. 4. None appeared on behalf of the respondent, though notice was issued. 5 We have gone through the records and heard the department. The main grounds for initiation of proceedings 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 .....

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PD They have produced a certificate from the Commissioner of Industries, Hyderabad dated 19.5.2005 certifying that the capacity of the plant as 786 MT per day, Further, in para 108 of the Order in Original Not 09/2006 dated 27.04.2006, it was observed that the three member expert committee constituted by the Commissioner of Industries, State Government in Deccan Cements Case, it was held that "as per the various notifications issued by Government of India both in Industry Department as well .....

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