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TMI Blog2011 (11) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 1-3-2007 (Sl. No. 1C) would be applicable to the cement, other than that cleared in packaged form i.e. the cement cleared to industrial/institutional consumers. The department has denied the benefit of exemption in respect of clearances to M/s. JKM Infrastructure, M/s. YFC Project Pvt. Ltd. and M/s. HCC RMX, Sahibabad on the ground that these customers are not institutional/industrial consumers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24/2012-EX(BR)(PB) - Dated:- 30-11-2011 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. Shri Shyam Sharma, Co. Representative, for the Appellant. Shri S.R. Meena, DR, for the Respondent. ORDER The appellants are engaged in the manufacture of cement chargeable to central excise duty. The appellant were availing concessional rate of duty under Notification No. 4/2006-C.E., dated 1-3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s this, penalty of equal amount has been imposed. The order of the original adjudicating authority, in this regard, was upheld by the Commissioner (Appeals), against which the present appeal along with stay application has been filed. 2. Heard both sides in respect of stay application. 3. Shri Shyam Sharma, Advocate, ld. Counsel for the appellant, pleaded that the cement, in question, in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eof stayed till the disposal of the appeal. 4. Shri S.R. Meena, ld. Departmental Representative opposed the stay application by reiterating the findings of the Commissioner (Appeals) in the impugned order. 5. We have carefully considered the submissions made by both the sides and perused the records. Concessional rate of duty under Exemption Notification No. 4/2006-C.E., dated 1-3-2006, as ame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf-consumption. 6. In view of this, we are of the prima facie view that that appellant are eligible for exemption under Notification No. 4/2006-C.E., dated 1-3-2006, as amended, in respect of clearances of cement to M/s. JKM Infrastructure, M/s. YFC Project Pvt. Ltd. and M/s. HCC RMX, Sahibabad. The requirement of pre-deposit of duty demand, interest and penalty is, therefore, waived and the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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