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2008 (4) TMI 102

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..... site, is baseless - Commissioner has held that RMC has been manufactured at Pen and Padghe and thereafter moved to the construction site – impugned tribunal’s findings are factually incorrect, so it is not sustainable – matter is remanded - 5994-5995 of 2007 - - - Dated:- 10-4-2008 - S. H. Kapadia and B. Sudershan Reddy, JJ. Ms. Binu Tamta, Ms. Upasana Tiwari for Shri B. Krishna Prasad, Ad .....

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..... Continental Foundation Joint Ventures Holding, Nathpa, H.P. v. Commissioner of Central Excise, Chandigarh -I in Civil Appeal No. 3139 of 2002, the Department is not entitled to invoke Section 11A of the Central Excise Act for the entire period. Accordingly, we restrict the show cause notice dated 10th August, 1998 to the period 10th February,1998 to March, 1998. Therefore, for deciding t .....

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..... according to the Commissioner, the respondent-assessee has manufactured RMC during the above period in the said places, namely, Pen and Padghe and, thereafter, they have cleared the same to the construction sites of the customers/clients of the assessee herein without payment of central excise duty and without observing the central excise formalities. 4. When the matter came in Appeal before t .....

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..... n 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 matter to the Tribunal for fresh consideration in accordance with law .....

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