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TMI Blog2012 (11) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... spatial dimensions/restrictions for the site. It merely says that the concrete mix should be manufactured at the site of construction. Since the project site is the site of construction and the Batching Plant is installed at the project site, the benefit of Notification cannot be disallowed - waiver of pre-deposit allowed - E/2011 and 2022/2010 - S/909-910/2011-WZB/C-II(EB) - Dated:- 1-11-2011 - S/Shri Ashok Jindal, P.R. Chandrasekharan, JJ. REPRESENTED BY : Shri Debasis Ghosh, C.A., for the Appellant. Shri A.K. Prabhakar, Supdt, for the Respondent. [Order per : P.R. Chandrasekharan, Member (T)]. The appeal and stay application are directed against the Order-in-Original No. BELAPUR/06/Bel-II/COMMR./2010-11 dated 23-8-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de the impugned order, Central Excise duty amounting to Rs. 10,72,683/- was confirmed under Section 11A(2) of the Central Excise Act, 1944 along with interest thereon under Section 11AB of the said Act. A penalty of Rs. 2 lakhs was imposed on the appellant firm under Rule 173Q(1) of Central Excise Rules, 1944 and a penalty of Rs. 2 lakhs was imposed on Shri Amitabh Mundra, Director of the firm under Rule 209A of the Central Excise Rules, 1944. The appellants are before us against the impugned order. 3. The learned Counsel for the appellants submits that they have fulfilled the terms and conditions of the said Notification and therefore, they are rightly entitled for the benefit of exemption. They had installed a Batching Plant for constru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ma facie, we are of the view that the appellants are entitled for the benefit of exemption inasmuch as they have fulfilled the terms and conditions of the exemption Notification. Merely because the RMC has been transported from the Batching Plant installed at the site to various places in the site, it does not mean that the goods are not produced at the construction site. The Notification does not prescribe any spatial dimensions/restrictions for the site. It merely says that the concrete mix should be manufactured at the site of construction. Since the project site is the site of construction and the Batching Plant is installed at the project site, the benefit of Notification cannot be disallowed. 6. Thus, we are of the view that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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