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2017 (4) TMI 1546

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..... the lower authorities - For fulfilling the Condition No. 36, N/N. 06/2002-CE dated 01.03.2002, the jurisdictional Commissioner has not made any form published in form or manner where information was required. When it is so, the information supplied by the appellant in ER-4 was sufficient pertaining to fly ash brick which is exempted from the duty. Appeal allowed - decided in favor of appellant .....

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..... ngaged in the manufacture of fly ash bricks which were exempted from the excise duty if the contents of the fly ash is more than 25%. By Notification No. 06/2002-CE dated 01.03.2002 (Sl. No. 158 of the Notification No. 06/2002) the department has demanded excise duty on the fly ash bricks by stating that the appellant has not followed the procedure prescribed under condition of 36 of the said noti .....

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..... t for fulfilling the Condition No. 36 (supra), the jurisdictional Commissioner has not made any form published in form or manner where information was required. When it is so, then we are of the view that the information supplied by the appellant in ER-4 was sufficient pertaining to fly ash brick which is exempted from the duty as stated above. When it is so, then we find no reason to sustain the .....

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