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Sanjay Asbestos Cement Pipes Pvt. Ltd. Versus Commr. of C. Ex., Jaipur-I

2017 (1) TMI 1478 - CESTAT NEW DELHI

Benefit of N/N. 5/2006 C.E. dated 1-3-2006 - denial on the ground that the appellant did not submit the Intimation in form D-3 in respect of Fly Ash received in the factory 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 - 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 .....

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by the assessee. - Appeal allowed - decided in favor of appellant. - E/252/2010-EX(DB) - Final Order No. A/50546/2017-EX(DB) - Dated:- 31-1-2017 - Dr. Satish Chandra, President and Shri Ashok K. Arya, Member (T) Shri R. Prasad, Advocate, for the Appellant. 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 (Appe .....

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ri R. Prasad and the Revenue has been represented by the ld. AR, Shri G.R. Singh. 3. Briefly the facts are that the Revenue did not allow benefit of Notification No. 5/2006-C.E., dated 1-3-2006 for the subject goods, where the appellant had crossed the clearance value of Rs. One crore on 4-1-2007 for the clearance of cement pressure pipes saying that the appellant did not submit the Intimation in form D-3 in respect of Fly Ash received in the factory on 18-3-2007 as required by the Trade No .....

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e later period the appellant is entitled to the benefit of concessional rate of duty of 8%, when their products contain not less than 25% by weight of Fly Ash. 3.1.1 The appellant submits that non-intimation in the form D-3 in respect of Fly Ash received in the factory is only a procedural requirement and not relevant for claiming concessional rate of duty to Asbestos Cement Pressure Pipes, their product, containing no less than 25% by weight of Fly Ash. 3.1.2 The appellant also pleads .....

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