TMI Blog2004 (12) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... ion order passed by the Commissioner of Central Excie whereby the benefit of Notification No. 24/91-C.E., dated 25-7-1991 and 5/93 dt. 28-2-1993 was denied to the appellant. 2.Brief facts of the case are that the appellants are engaged in the manufacture of Ordinary Portland Cement falling under Chapter 25 of Central Excise Tariff. The appellant availed the benefit of above mentioned notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of notifications. 5.The contention of the appellant is that in pursuance of the remand order, the revenue authorities approached the competent authority i.e. the Directorate of Industries. After taking into consideration all the relevant factors, the authority certified that the installed capacity of the plant was less than 1,98,000 T.P.A. The contention is that in view of this certificate, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urchasing the equipment for expansion. In these circumstances, the contention of Revenue is that the appellants are not entitled for the benefit of notification. 7.In this case the appellants were availing the benefit of Notification Nos. 24/91 and 5/93-C.E. As per the condition of notifications the concessional rate of duty is applicable to the goods manufactured in factory using rotary kiln wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant time after taking into consideration all the facts, material and evidence furnished by both the sides. Thereafter the Adjudicating Authority will re-adjudicate the matter afresh in accordance with law". In pursuance to the remand order passed by the Tribunal, the revenue again approached the Director of Industries regarding the installed capacity of the plant. The Commissioner of Indus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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