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TMI Blog2016 (11) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the Tribunal in the appellant’s own case in appeal number E/610 & 670/2001 - As for the period from 01.03.1997 to 01.06.1998, the product is exempt from duty vide Notification No. 4/97 dated 01.03.1997 and Notification No. 5/98 dated 02.06.1998 - Appeal allowed. - E/3871/05 - A/90672/16/EB - Dated:- 28-9-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity did not agree with the contentions raised and dismissed the appeal. 4. Learned Counsel submits that the appellant is not manufacturing the ready mix concrete and the lower authorities have erred both on facts and also on law. It is his submission that the concrete manufactured by the appellant being transported in transit mixers it cannot be said appellant is engaged in manufacture of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also relies upon the decision of the Apex Court in the case of Larsen and Toubro Ltd - 2015 (324) ELT 646. 5. Learned departmental representative reiterates the findings of the lower authorities and submits that there is no dispute as to the fact that appellant had manufactured ready mix concrete at the site. He would draw our attention to the statement recorded of the responsible officials ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty vide Notification No. 4/97 dated 01.03.1997 and Notification No. 5/98 dated 02.06.1998. It is seen from the records that the period involved in this appeal is before the period for which the Tribunal has taken a view in favour of the appellant and in respect of same activity undertaken for some other site. 7. In view of the foregoing we hold that the impugned order is unsustainable an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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