9911796707
TMI Blog2017 (1) TMI 1478X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. Shri G.R. Singh, AR, for the Respondent. ORDER [Order per : Ashok K. Arya, Member (T)]. - The appellant M/s. Sanjay Asbestos Cement Pipes Pvt. Ltd. is in appeal against the Order-in-Appeal dated 13-11-2009 passed by the Commissioner (Appeals) whereunder the Order-in-Original No. 112/2008/2009, dated 22-1-2009 passed by the Assistant Commissioner, Central Excise Division, Bhiwadi has been s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory on 18-3-2007 as required by the Trade Notice No. 40/97-C.E. (24-Misc.) dated 16-5-1997 issued by Commissioner, CE Jaipur and the condition prescribed under Notification No. 5/2006 C.E. dated 1-3-2006 had not been fulfilled. 3.1 The appellant inter alia contends that they manufactured cement pressure pipes with the use of cement and Fly Ash, where Fly Ash is more than 25% by weight. Durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment; the goods were cleared on excise invoices. The appellant fails to understand which particular clause of sub-rule (1) of Rule 25 of C.E. Rules, 2002 has been contravened with intent to evade duty for which penalty equal to duty demand has been imposed. 4. The ld. AR reiterates the findings given in the impugned order. 5. After careful consideration of the facts on record and the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at substantial benefit available in the Central Excise law cannot be denied, when there has been mere omission of following procedural requirements by the assessee. Considering the totality of the facts and circumstances discussed above the appellant is entitled to the benefit of Notification No. 5/2006-C.E., dated 1-3-2006 (supra) and the product will be chargeable to concessional rate of duty at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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