9911796707
TMI Blog2024 (11) TMI 1077X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) of Central Excise, Chandigarh-II, whereby the adjudicating authority & appellate authority confirmed the demand of duty along with equivalent penalty. The details of all four appeals are given herein below: Sl. No. Appeal No. Relevant Period Date of SCN Duty Demanded (in Rs.) Penalty (in Rs.) 1. E/59426/2013 01.04.2010 to 28.02.2011 18.03.2011 2,08,645/- 2,08,645/- 2. E/50305/2014 01.12.2011 to 30.09.2012 17.12.2012 50,43,253/- 50,43,253/- 3. E/53902/2014 March 2011 to November 2011 & October 2012 to June 2013 05.03.2012 & 09.10.2013 1,10,828/- & 52,34,799/- 1,10,828/- & 52,34,799/- 4. E/50637/2015 01.07.2013 to 30.04.2014 28.07.2014 70,56,210/- 70,56,210/- Since the issues invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "a brick is a geometrical shape of clay fired in a kiln". The product emerge also known as burnt clay bricks/tiles. The burnt clay products manufactured are bricks, roofing tiles, pavers, terrace tile etc and are used for construction purposes. 2.2 The appellant are manufacturing normal construction bricks. The appellant were issued license to manufacture, sell or supply bricks at Village Bahadurgarh, Derabassi under Punjab Control of Bricks Supplies, Price and Distribution Control Order, 1998. The Derabassi Brick Kiln Owners Association vide certificate dt. 10.05.2013 certified that appellant were established in the year 1990 and ever since are the member of Brick Kiln Association and are involved in making bricks and tiles at their bri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07 10 90 and chargeable to duty. 4.3 She also submits that the Adjudicating Authority has failed to appreciate the manufacturing processes of ceramic tiles furnished by appellant. The manufacturing processes of ceramic tiles are quite complex because of wide range of raw-materials and high-tech machineries required, whereas the machines used by appellant are of very low pressure mechanical machines. Ceramic tiles cannot be made by these mechanical brick machines. The materials used by appellant have to lie for days in the shed to shed their moisture content before being able to be hand handled and hand fed to the kiln unlike the ceramic tiles which go directly and mechanically in the firing chambers because of low water absorption. 4.4 Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther, she submits that in the appellant's own case, this Tribunal has decided the issue in favour of the appellant vide Final Order No. 61382/2016 dt. 16.09.2016. She further submits that the demand for the subsequent period i.e. 01.05.2014 to 31.12.2015 in the appellant's own case, has also been dropped by the Additional Commissioner, Central Excise, Chandigarh-II vide Order-in-Original No. 37-38/CE/2016-17/ADC/CHD-II/SRM dt. 31.03.2017. She further submits that the Hon'ble Supreme Court in the case of Jayaswal's Neco Ltd vs. Commissioner of Central Excise - 2007 (8) STR 305 (SC) has held that the department having accepted principles laid down in earlier case, cannot be permitted to take a contra stand. 4.8 As regards penalty, sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Authority allowed the appeal of the appellant in the case of M/s Bharat Bricks Co., Village Fatehpur, Derabassi vide O-I-A No. 198/CE/Appl/Chd-II/2013 dt. 22.05.2013. Further, we find that the Tribunal vide Final Order No. 61382/2016 dt. 16.09.2016 in the appellant's own case, has allowed the appeal of the appellant. We also find that the demand for the subsequent period i.e. 01.05.2014 to 31.12.2015, in the appellant's own case, has also been dropped by the Additional Commissioner, Central Excise, Chandigarh-II vide Order-in-Original No. 37-38/CE/2016-17/ADC/CHD-II/SRM dt. 31.03.2017. All these orders passed by the various departmental authorities as well as the Tribunal have been accepted by the Revenue. 8. In view of our above di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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