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TMI Blog2019 (3) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 wherein the Learned Commissioner (Appeals) confirmed the demand of Excise Duty, not paid by the Appellant on clearance of RMC; manufactured and cleared by them during the period of dispute of 01.03.2012 to 31.03.2012. It is further submitted that the grounds for invoking extended period of limitation are not made out in view of the facts or evidence whatsoever in Show Cause Notice or impugned order, and hence is liable to be set aside. 3. The facts leading to the present show cause notice are as follows: 01.03.1997 and 01.03.2006: Notification No. 4/1997-CE and Notification No. 4/2006 respectively, exempted payment of excise duty for Concrete Mix in terms of Sl. No. 51 or Sl. No. 74, falling under Chapter 38. 07.02.2011: SCN in O.R. No. 3/2011- Hyd-I Adjn issued upon the Appellant wherein the benefit of SSI exemption was sought to be denied on the grounds that the Appellant was also engaged in manufacture of RMC, which was exempted from payment of duty and whose value was not considered to determine the aggregate value of clearances and hence the appellant is not entitled to SSI exemption, as their turnover of dutiable goods and exempted goods (RMC) was i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C inasmuch as in Para 3 of this writ, it was mentioned : the writ petitioner had set up a Unit for manufacture of Ready Mix Concrete at Manapakkam. Paras 3 and 4 reads as under : 3. The writ petitioner had set up an Unit for manufacture of Ready Mix Concrete at Manapakkam and has registered itself with the Central Excise. According to the respondents, the Ready Mix Concrete manufactured by the petitioner is not meant to be used at the site itself and they have to be cleared and sold to various other construction companies. The product is transported through the vehicle fitted with mixing drum specifically designed to carry Ready Mix Concrete from the petitioner s unit to various concrete sites. The product is marketable, transportable and eventually available for sale. 4. The product concrete mix was not specified anywhere in Chapter 28 of the Central Excise Tariff Act, 1995. It was classified under Chapter sub-heading 38.23. However, as both the concrete mix and Ready Mix Concrete were closely related products, confusion arose in respect of classification and levy of duty. 19. We are also inclined to agree with the stand taken by the Revenue that it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st versatile and popular building materials. (iii) Admixtures are generally products used in relatively small quantities to improve the properties of fresh and hardened concrete. They are used to modify the rate of setting and strength, especially during solid and cold weather. The most common, is an air-entraining agent that develops millions of tiny holes in the concrete, which imparts the durability to concrete in freeing and thawing exposure. Water reducing Admixtures enable concrete to be placed at the required consistency while minimizing water used in the mixture, thereby increasing the strength and improving durability. A variety of fibers are incorporated in the concrete to control or improve aberration and impact resistance. 20. After referring to some text as well, the adjudicating authority brought out the differences between Ready Mix Concrete and CM which is conventionally produced. The position which was summed up showing that the two products are different reads as under : From the literature quoted above it is clear that Ready Mix Concrete is an expression now well understood in the market and used to refer to a commodity bought and sold w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder : 5. In the above circumstances, we set aside the impugned order of the Tribunal and we remit the matter to the Tribunal to decide, in accordance with law, the dichotomy which arises in the present case between the existence of the batching plant, its location, its mobility and the area of the site. We make it clear that we express no opinion on the merits of the case. We remit this matter only on the basis of the statement made in the impugned order of the Tribunal that the above position was not disputed. Keeping the arguments on both sides open and further giving liberty to both sides to file additional documents, we set aside the impugned order and we remit the mater to the Tribunal for fresh consideration in accordance with law. Therefore, the aforesaid judgment would have no application. 23. On these facts, as far as appeal of the L T is concerned that warrants to be dismissed when we find that the assessee was producing RMC and the exemption notification exempts only CM and the two products are different. Even if there is a doubt, which was even accepted by the assessee, since we are dealing with the exemption notification it has to be strict i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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