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TMI Blog2019 (4) TMI 1332X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-12-2018 - Shri Ravi Raghavan and Shri Deepro Sen, Advocates for the Appellant Shri A.Roy, Suptd.(AR) for the Respondent. SHRI P. K. CHOUDHARY, JUDICIAL MEMBER AND SHRI V.PADMANABHAN, MEMBER (TECHNICAL) ORDER Per Bench : The appellant assessee has filed the present Miscellaneous Application for substitution of the Cause Title. 2. The advocate appearing on behalf of the Applicant, has produced a Certificate of Incorporation pursuant to change of name issued under Rule 29 of the Companies (Incorporation) Rules, 2014, on 12.03.2017, for the purposes of change of the name of the Company. He submits that the said Certificate demonstrates that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce: Table Sl.No. Chapter or heading or subheading or tariff item of the First Schedule Description of excisable goods Rate Condition No. (1) (2) (3) (4) (5) 1. . .. . 1A 2523 29 All goods, whether or not manufactured in a mini cement plant, not covered in S.N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.1A was later amended by Notification No.23/2007 dt. 03.05.2007 providing for 12% advalorem for cement of RSP over ₹ 250 per bag of 50 kg. 6. As per above provisions, the Notification provides for a concessional rate of duty of ₹ 350 per MT for cement cleared in packaged form having retail sales price not exceeding ₹ 190 per 50 Kg bag and 12% of the Retail sale Price for cement cleared in packaged form having retail sales price exceeding ₹ 190 but not exceeding ₹ 250 per 50 Kg bag. The above rates are prescribed in terms of Sl.No.1A of the Notification. Sl.No.1C provides concessional rate of duty of ₹ 400 per MT for cement cleared in other than packaged form as well as those cases where RS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri A.Roy, Suptd.(AR) and the respondent is represented by Shri Ravi Raghavan and Shri Deepro Sen, Advocates. 11. Ld. Representative of Revenue reiterates grounds of appeal. 12. On rival submission ld. Advocate for the respondent submits that no supplies were made during the disputed period to Deputy Commissioner, Singhbhum. He further asserted that during the period of dispute no supplies were made to other similar institutional suppliers also and as such the grounds proposed in the departmental appeal is not maintainable. 13. Heard both sides and perused the appeal records. 14. The adjudicating authority has dropped the entire demand by accepting the duty already paid by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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