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TMI Blog2013 (1) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... It is prima facie evident that vide show cause notice, the appellant was put on notice that during period in question he was required to pay excise duty on the goods cleared by him as per Notification No. 4/2006-C.E., dated 1-3-2006. Waiver denied - E/1650/2011 - 1268/2012-EX(BR)(PB) - Dated:- 8-8-2012 - Ajit Bharihoke, Shri Rakesh Kumar, JJ. REPRESENTED BY : Shri R. Santhanam, Advocate, for the Appellant. Shri I. Baig, DR, for the Respondent. [Order per : Justice Ajit Bharihoke, President]. This is an application seeking waiver of condition of pre-deposit of duty demand amounting to Rs. 11,13,068/- with interest. 2. The appellant is manufacturer of Portland Grey Cement which is an excisable item. The appellant s unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the incorrect reading of exemption Notification No. 14/2008-C.E. (N.T.). Expanding on the argument, the learned Counsel has referred to entry at Serial No. 28 of the Notification No. 14/2008-C.E. (N.T.) and submitted that as per this entry benefit of abatement as provided under notification is also available to the product namely portland pozzolana cement and ordinary portland cement falling under sub-heading 2523 29 30 and 2523 29 20 respectively as they fall under the heading 2523 29 in the Central Excise Tariff Act, 1985 which relates to other types cements. Thus, it is contended that the appellant has rightly availed the benefit of abatement under Notification No. 14/2008-C.E. (N.T.). In support of his contention, learned Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f goods Abatement as a percentage of retail sale price 28. 2523 21 00 or 2523 29 White cement, whether or not artificially coloured and whether or not with rapid hardening properties 30 8. On reading of the above, it is evident that the benefit of exemption under this notification extends only to the goods mentioned in column (3) of the table and falling under the chapter or heading or sub-heading or tariff item of 1st Schedule to the Central Excise Tariff Act, 1985 mentioned in the corresponding entry in column (2) of the table. From this, it is prima facie evident that an assessee would be entitled to abatement under Notification No. 14/2008-C.E. (N.T.) if his product falls within the tariff h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , prescribes the effective rate of duty for excisable goods falling under Tariff Item 2523 29. Different rates of Central Excise duty have been prescribed for units manufacturing cement , on the basis of the type of manufacturing plant and on the basis of the form in which the clearances are affected by the unit concerned. The factory of the party do not qualify as mini cement plant as defined in the aforesaid Notification. The effective rate of duty applicable to the clearances in packaged form wherein the retail sale price is also printed, are covered by Serial No. 1A of the same, which reads as under from 27-2-2010 onwards : Sl. No. Chapter or heading or sub-heading or tariff item of the First Schedule Descripti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 and 6-12-2008, the effective rate of duty was as under : Sl. No. Chapter or heading or sub-heading or tariff item of the First Schedule Description of excisable goods Rate Condition No. (1) (2) (3) (4) (5) 1A. 2523 29 All goods, whether or not manufactured in a mini cement plant, not covered in S.No. 1 and cleared in packaged form, - (i) of retail sale price not exceeding Rs. 190 per 50 kg. bag or of per tonne equivalent retail sale price not exceeding Rs. 3800; Rs. 350 per tonne (ii) of retail sale price exceeding Rs. 190 per 50 kg. bag or of per tonne equivalent retail sale pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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