2018 (2) TMI 995

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..... - Shri K. Veerabhadra Reddy, JC (AR) ORDER Per: Madhu Mohan Damodhar The appellants are manufacturers of cement and had sold the cement in 50 kgs. bags to their industrial/institutional consumers. The appellants had availed the concessional rate of duty at Rs. 400/- PMT upto 06.12.2008 and Rs. 290/- PMT ad valorem with effect from 07.12.2008 on the ground that they were supplying cement to ind .....

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..... ioner of Central Excise, Trichy Vs M/s. Tamilnadu Cement Corporation Ltd., reported in 2017 (10) TMI 397 - CESTAT CHENNAI; (ii) M/s. Heidelberg Cement (India) Ltd. Vs Commissioner of Central Excise, Nagpur & Raigad reported in 2015 (315) E.L.T. 53 (Tri.-Chennai); (iii) Commissioner of Central Excise, Bangalore-II Vs M/s. Mysore Cements Ltd., reported in 2010 (259) E.L.T. 30 (Kar.); (iv) Commiss .....

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..... ng the protestations of the Ld. AR that the issue has been agitated in the Hon'ble Apex Court, we find that there is no stay ordered by the Hon'ble Supreme Court against the decision of M/s. Grasim Industries Ltd. (supra). Viewed in this light, we hold that the impugned order cannot be sustained and is required to be set aside, which we hereby do. Appeal is allowed with consequential benef .....

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