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TMI Blog2019 (12) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... resent case - The Hon ble Supreme Court in the said case has settled the issue in respect of Ready Mix Concrete and have held that Concrete Mix and Ready Mix Concrete are two different products and the said Notification No.4/97-CE extends the exemption benefit only for Concrete Mix and the said exemption would not be available for Ready Mix Concrete. Appeal dismissed - decided against appellant. - Excise Appeal No. 71053 of 2018-[DB] - FINAL ORDER NO-71827/2019 - Dated:- 31-10-2019 - HON BLE SMT. ARCHANA WADHWA, MEMBER (JUDICIAL) AND HON BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Prabhat Kumar And Shri R.P. Singh, Advocates for the Appellant Shri P.K. Singh, Authorised Representa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited. The issue was adjudicated through Order-in-Original dated 31.01.2017 wherein the demand was confirmed with interest and penalty of around ₹ 23 lakhs was imposed on the appellant. Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) has set aside the confirmation of demand of duty with interest beyond the normal period of limitation and also set aside the penalty imposed on the appellant. Further, the learned Commissioner (Appeals) has confirmed the demand of Central Excise duty payable during the normal period of limitation, by holding that the goods manufactured by the appellant were Ready Mix Concrete and the same were classifiable under Chapter Tariff Item No.38 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Central Excise, Hyderabad reported at 2015 (324) ELT 646 (SC) is squarely applicable in the present case. The Hon ble Supreme Court in the said case has settled the issue in respect of Ready Mix Concrete and have held that Concrete Mix and Ready Mix Concrete are two different products and the said Notification No.4/97-CE extends the exemption benefit only for Concrete Mix and the said exemption would not be available for Ready Mix Concrete. Following the said ruling of Hon ble Supreme Court, we hold that the appellant has not made out any case for us to interfere in the impugned Order-in-Appeal. 5. We, therefore, uphold the impugned Order-in-Appeal and reject the appeal filed 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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