2008 (9) TMI 824

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..... R, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - As per facts on record, M/s. Gujarat State Construction Corpn. Ltd. and the appellants jointly accepted a tender with M/s. Gujarat Maritime Board for construction of a jetty at Pipavav port. During the said construction, pre-cast cement blocks were also manufactured which is the subject matter of the dispute in the presen .....

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..... , the said activity of manufacture of cement blocks is exempted under Notification No. 59/90-C.E., dt. 20-3-90. 4. It is seen that though the above pleas were raised before Commissioner, he has not dealt with the same and has confirmed the demand on the sole ground that the appellant has undertaken the manufacturing activity of pre-cast cement blocks. In normal circumstances, we would have reman .....

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..... , in respect of EPC manufactured by the Joint Venture, any demand cannot be raised on the appellants under Rule 57CC or otherwise. No valid reason has been stated in the impugned order for sustaining such a demand, nor has any such reason been put forward by the DR. Any such demand should have been raised on the Joint Venture, manufacturer of EPC, who was a legal entity distinct from the appellant .....

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