TMI Blog2017 (1) TMI 1478X X X X Extracts X X X X X X X X Extracts X X X X ..... d 16-5-1997 issued by Commissioner, CE Jaipur - Held that: - the appellant manufacturer is entitled to the benefit of the N/N. 5/2006-C.E. where the product namely Asbestos Cement Pressure Pipe manufactured by the appellant is entitled to be cleared on the concessional rate of duty of 8%. In Central Excise Rules, 2002, there is no requirement to submit D-3 intimation and furnishing of monthly r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 sustained. The Order-in-Original dated 22-1-2009 confirms the recovery of duty of ₹ 2,67,211/- (Rs. Two Lakh Sixty Seven Thousand Two Hundred Eleven only) along with inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /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. During the earlier period, the appellant was within the full exemption limit of SSI exemption Notification No. 8/2003-C.E., dated 1-3-2006, and for the later period the appellant is enti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 submissions of both the sides, it appears that the appellant manufacturer is entitled to the benefit of the Notification No. 5/2006-C.E. (supra) where the product namely Asbestos Cement Pressure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the rate of 8% in terms of the said notification. 5.2 In the result, the impugned order is set aside and the appeal is allowed with consequential benefit to the appellant. (Pronounced in op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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