2009 (1) TMI 583

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..... pondent. [Order per : P.K. Das, Member (J)]. The applicant filed this application for waiver of pre-deposit of duty and penalties. The applicants are engaged in the manufacture of cement, which they were clearing packed in 50 Kgs. bags under concessional rate of duty of Rs. 400/- (plus Educational Cess) per tone as provided under clause 1C of Notification No. 4/2006-C.E. as amended. It h .....

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..... ackaged commodities shall not apply to packaged commodities meant for industrial consumers or institutional consumers. It is the finding of the Commissioner that during the investigation, it was found that the cement was used for the construction purposes. 3. Ld. Advocate placed the decision of the Tribunal in the case of Grasim Industries Ltd. v. Commissioner of Central Excise, Jaipur-II report .....

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..... . Further, Chennai Bench of the Tribunal in the case of one of the applicants have granted benefit of the exemption. 4. In view of the above discussion, we find that the applicant made out a prima facie case for waiver of pre-deposit of duty and penalties. Accordingly, the pre-deposit of duty and penalties is waived till the disposal of the appeal. The stay application is allowed. (Order dict .....

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