2016 (11) TMI 52 - AT - Central Excise

Classification - Demand - Penalty - Notification No. 4/97 - CE dated 1.3.1997 - Whether the cement concrete mixture or ready mix concrete is manufactured by the appellant at the site or otherwise - Held that - the issue in this case is now squarely covered by the order of the Tribunal in the appellant s own case in appeal number E/610 & 670/2001 - As for the period from 01.03.1997 to 01.06.1998, the product is exempt from duty vide Notification No. 4/97 dated 01.03.1997 and Notification No. 5/98 dated 02.06.1998 - Appeal allowed.

Summary

Issues involved:
Classification of "ready mix concrete" for duty liability exemption.

Analysis:
The appeal was against an Order-in-Appeal dated 24.08.2005 regarding the classification of "ready mix concrete" for duty liability. The appellant argued they were not manufacturing ready mix concrete, but concrete mix at the site. The appellant relied on a Board's Circular and a Supreme Court decision to support their case. The departmental representative contended that the appellant did manufacture ready mix concrete at the site, supported by a statement from the project manager. The core issue was whether the appellant manufactured cement concrete mixture or ready mix concrete at the site.

The Tribunal found that the issue was previously addressed in the appellant's own case where duty exemption was granted for a specific period. Since the current appeal pertained to a period before the favorable Tribunal decision, the impugned order was deemed unsustainable. Consequently, the Tribunal set aside the impugned order and allowed the appeal on the grounds of the previous Tribunal decision in favor of the appellant.