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TMI Blog2010 (9) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... . Shri R.S. Sangia, SDR, for the Respondent. ORDER Appellant is engaged in the manufacture of cement and duty amount of ₹ 5,06,37,480/- has been demanded on the ground that the cement cleared by the appellants to various categories of buyers namely Social, Religious and Charitable organizations, international development projects and Government bodies, is not eligible for the rates prescr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or any other similar service industry. The explanation also provides meaning of industrial consumer and Industrial Consumer means those consumers who buy packaged commodities directly from the manufacturers/packers for using the product in their industry for production etc. He submits that the three categories, in whose case the Commissioner has rejected the benefit of exemption, have actually not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consumer in the PC Rules. 3. We find that learned advocate has not been able to show any precedent decision in assessee's favour. Further, we also find that even the Commissioner's order to whom he has relied upon contains the observations that Government bodies engaged in the construction of Dams, Roads and bridges etc. In this case, we do not have type of organizations under the category ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd meaning of notification and various rules, we consider that directions to appellant to deposit an amount of Rs. One Crore for the purpose of Section 35F of Central Excise Act, would be fair. Accordingly, we direct the appellants to deposit Rs. One crore, within 12 weeks from today and report compliance on 20-12-2010. Subject to deposit of above amount, the requirement of deposit of balance amou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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