9911796707
TMI Blog2017 (7) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... under N/N. 175/1986 - appeal allowed - decided in favor of appellant. - E-50499/2014-EX(DB) - A/54336/2017-EX[DB] - Dated:- 23-6-2017 - (Dr.) Mr. Satish Chandra, President and Mr. B. Ravichandran, Member (Technical) Present for the Appellant: Ms. Reena Khair, Advocate Present for the Respondent: Shri MP Sharma DR ORDER Per: B. Ravichandran The appellant is aggrieved by the order dated 01.11.2013 of Commissioner of Central Excise, Indore. This is a second round of appeal in this case. The brief facts of the case are that the Appellant are engaged in the manufacture of fire bricks, acid resistant bricks (AR bricks), liable to Central Excise duty. The officers conducted stock verification in the premises of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e duty. After examining the issue, the original authority held that the said exemption could not be extended to the appellants for AR bricks as the same was not claimed by them in terms of Rule 173B of Central Excise Rules, 1944, applicable during the relevant time. In other words, the claim for exemption for AR bricks was denied only on the ground the same was not claimed by the appellants during the material time, in the year 1988. 3. The ld. Counsel for the appellant submitted that the ld. Commissioner failed to comply with the directions of the High Court. On due application of exemption notification No.333/1986 to AR bricks, the demand will be reduced by 99 per cent. The ld. Counsel submitted the following calculation in her written ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petition filed by them, before the Hon ble MP High Court. As such, when the question regarding unaccounted excisable goods came-up for decision, the duty liability, if any, has to be arrived at applying the exemption notification available during the material time. We also note that the said exemption notification No.333/1986- CE is without any condition. The exemption is granted to clay bricks manufactured in mechanized brick plants. As the appellants fulfill the requirements of the said notification, we find no reason for denial of the same. Apparently they had no occasion to claim such exemption earlier as they have claimed the general small scale exemption under notification No.175/1986. 6. In view of the above analysis, we fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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