1999 (7) TMI 325

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..... Yadav, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)] .- These four applications are for waiver of deposit of duty totalling Rs. 2.20 crores (approximately) and equal amount of penalty under Section 11AC. 2. We have heard both sides. 3. The applicant is engaged in the supply and laying of cement concrete. The following facts are not disputed. The applicant mixes at its .....

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..... ing Director each emphasizes that water was added not at the batching plant or the transportation, but at the building site. Bahadur also explained that the water meter used in the batching plant was not put to use. 5. There cannot be any great dispute at least at this stage, that concrete or ready mix concrete must contain, in addition to other ingredients, water, and that without the presence .....

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..... ted from the batching plant was a substance which contain water by saying that it is not convincible . He does not cite a shell of evidence to say that the statement cannot be accepted. There is nothing in the department s case to say that it is technically or otherwise possible to carrying dry aggregate from the batching plant to the site without addition of water. The mere presence of a water m .....

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