9911796707
TMI Blog2023 (7) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... CAL) Apperance : For the Appellant : Ms. Payal Bharwni, Chartered Accountant For the Respondent : Shri S.S. Chattopadhyay, Authorised Representative PER ASHOK JINDAL : Both the appeals are having identical issue. Therefore, both are disposed off by a common order. 2. The facts of the case are that the appellant is engaged in the manufacture of cement and clinked. During the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... modities) Rules, 1977 or the Legal Metrology (Packaged Commodities) Rules, 2011. 2.1 The benefit of the said Notification was denied to the appellant on the clearances of the abovesaid buyers as such buyers cannot be recognised as industrial or institutional customers. 2.2 Both the show-cause notices were adjudicated. Differential duty was confirmed along with interest and penalties were imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority has opined that the said industries have not used such cement for manufacture of any excisable goods, having used cement for constructing factory building, residences and roads and repair work and hence such consumers cannot be called industrial consumers but at the same time, ready-mix-concrete producers who have actually used the cement for manufacturing excisable goods namely ready-mix-co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. CCE, Trichy, 2009 (238) E.L.T. 655 (Tri.-Chennai) as is fairly conceded by the ld. AR." 5. The issue is no more res integra, therefore, we hold that the demand of duty is not sustainable against the appellant as the cement in 50 kgs bags sold to the above buyers qualifies as sale to institutional/industrial customers to avail the benefit of the above cited Notification. 6. In that circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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