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TMI Blog2017 (9) TMI 1367X X X X Extracts X X X X X X X X Extracts X X X X ..... oviso to the Explanation to Sl. No. 1C of the Notification as amended - appeal allowed - decided in favor of appellant. - E/458/2009 - Final Order No. 42140/2017 - Dated:- 28-8-2017 - Ms. Sulekha Beevi, Member ( Judicial ) And Shri Madhu Mohan Damodhar, Member ( Technical ) Ms. J. Ragini, Advocate for the appellants Shri A. Cletus, ADC (AR) for the respondent ORDER Per Bench The brief facts of the case are that the appellants are manufacturers of cement and clinkers falling under Chapter Sub Heading 25.23 of CET and availing concessional rate of duty on the goods manufactured in terms of Sl. No. 1 C of Notification No. 4/2006-CE dated 01.03.2006 as amended. Two SCNs dated 11.09.2008 and 20.03.2009 were issued propo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri.-Chen.). In identical matter the Tribunal in the said case had held that the benefit of Notification would be admissible to the assessee and set aside the impugned order. 3. Ld. AR, Shri A. Cletus, ADC, appearing on behalf of the Revenue submitted that the third proviso to Explanation (2) appended to Sl.no. 1 C of notification No. 4/2006-CE dated 01.03.2006 as amended by Notification No. 4/2007 dated 01.03.2007 is not applicable for the cements sold in bags upto 50 kgs, whether industrial/institutional consumers, as per Rule 2A of Standards of Weights and Measures (Packaged Commodities) Rules, 1977. He reiterated the findings in the impugned order. 4. Heard both sides and have gone through the records. 5. The short issue invol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old to industrial/institutional consumers as defined under the rules framed under the Standards of Weights and Measures Act and that such goods would be covered under Sl. No. 1B or 1C of Notification No. 4/2006-C.E. by virtue of the Second Proviso to the Explanation to Sl. No. 1C of the Notification as amended. The Board s clarification squarely covers the case in favour of the assessee. 5. In the result, the benefit of the Notification would be admissible to the assessee and the impugned demand is liable to be vacated. The appeal is allowed. By respectfully following the precedent decision of the Tribunal, the impugned order is set aside. The appeal is allowed with consequential reliefs, if any. ( Operative portion of the or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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