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2016 (12) TMI 29 - CESTAT NEW DELHI

2016 (12) TMI 29 - CESTAT NEW DELHI - TMI - Eligibility of the respondent for exemption under N/N. 4/2006- dated 1.3.2006 - manufacture of Ready Mix Concrete falling under Heading No.38245010 - The Department by entertaining a view that the respondent manufactured only “Ready Mix Concrete” and not “Concrete Mix” proceeded to demand central excise duty from the respondent - Held that: - merely using a different name for the same product cannot result in a different product thereby leading to deni .....

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us or meaningless which is not permissible under law as has been laid in a plethora of judgments of the courts and tribunals - Appeal dismissed - decided against Revenue. - Excise Appeal No.58926 & 59345/2013-EX(DB) - Final Order No.54623-54624/2016 - Dated:- 28-10-2016 - (Dr.) Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) Shri R.K. Manjhi, DR for the appellant. None for the respondent Per B. Ravichandran: These appeals are by the Revenue against order dated 26.04.201 .....

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only Ready Mix Concrete and not Concrete Mix proceeded to demand central excise duty from the respondent. Against the original order confirming the demand, the appeal was filed resulting in the impugned order. The Commissioner (Appeals) dropped the demand and allowed the appeal of the respondent. The Revenue is in appeal against this order. 2. We have heard ld. AR for the Revenue. None appeared on behalf of the respondent. A letter dated 15.10.2016 was received from the Counsel seeking adjournme .....

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to treat the said entry as only referring to the RMC since Concrete Mix if left unused would harden and particularly in the absence of any other entry in the said chapter referring to the Concrete mix, as otherwise notification no.4/2006-CE would be rendered in fructuous or meaningless which is not permissible under law as has been laid in a plethora of judgments of the courts and tribunals. The batching plant of the appellant is located within the site of construction and the RMC manufactured t .....

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