9911796707
TMI Blog2016 (12) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... s made to institutional consumers - individuals, schools, educational institutions, hospitals, co-operative societies, malls, government department, public sector undertaking, industrial consumers etc - Held that: - First of all, the Revenue has not produced any evidence regarding the decision of Hon’ble High Court or Hon’ble Supreme Court overruling the Tribunal decision in Grasim Industries [200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal by Revenue has no merit. Accordingly, the same is rejected - decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise duty of ₹ 3,56,15,401/- (M/s Maihar Cement) and ₹ 62,15,267/- (Unit -II). The original authority decided the case and confirmed a demand of ₹ 18,41,403/- (M/s Maihar Cement) and ₹ 1,79,169/- (Unit-II). The demand for remaining amount was dropped. He also imposed various penalties. 2. The Revenue preferred this appeal against that portion of original order which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d appeal records. We find both the above grounds are having no substance. First of all, the Revenue has not produced any evidence regarding the decision of Hon'ble High Court or Hon'ble Supreme Court overruling the Tribunal decision in Grasim Industries (supra). Further, it is not correct for the Revenue to say that the circular will be applicable only to some portion of the country and should not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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