9911796707
TMI Blog2024 (11) TMI 1077X X X X Extracts X X X X X X X X Extracts X X X X ..... falling under heading 6904 10 00 Roofing tiles tall under heading 6905 10 00 of Central Excise Tariff Act, 1985 - Availability of SSI exemption under Notification No. 1/2011-CE. HELD THAT:- The issues involved in the present case are no more res integra and have been decided by the Appellate Authority as well as by the Adjudicating Authority and also by this Tribunal in favour of the appellant. In this regard, reference made to the decision in the case of M/s Modern Bricks Engg. Works, Derabassi, whereby the Appellate Authority has allowed the appeal of the assessee by vide O-I-A No. 137-138/CE/Appl/Chd-II/2013 dt. 05.04.2013. Similarly, the Appellate Authority allowed the appeal of the appellant in the case of M/s Bharat Bricks Co., Villag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- 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 involved in all these appeals are identical, therefore, all the four appeals are taken up together for discussion and decision. For the sake of convenience, the facts of the Appeal No. E/50305/2014 are being taken as a lead case. 2.1 Briefly stated facts of the case are that the appellant are engaged in manufacture of burnt clay bricks and tiles, both manually and mechanically out of locally available clay since 1991. The man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 brick kiln using locally available brick clay and these are fired with coal in the kiln. The appellant have also accordingly installed the machinery for manufacturing bricks/tiles. The coal fed kilns are used by appellant and its temperature ranges from 900 c to 1080 c. The bricks/tiles are made from clay burning at high temperature. The bricks/tiles manufactured by the appellant are burnt clay product and ceramic tiles. The department is of the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hines. 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 She further submits that in order to prove their submissions, the appellant furnished expert s opinion to the Adjudicating Authority, but the same has not been considered. 4.5 She also submits that the Adjudicating Authority has failed to appreciate that classification of the product under Chapter 69 is determined according to the composition of material used, their shape, size and the firing process adopted. 4.6 She further submits that the Adjudicating Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, she submits that as there is no mens-rea, penalty cannot be imposed because the issue relates to interpretation and earlier, this Tribunal has decided the appellant s case in their favour vide final order dt. 16.09.2016. 5. On the other hand, the learned Authorized Representative for the Revenue reiterates the findings of the impugned order. 6. We have carefully considered the submissions made by both the parties and perused material on record; and also gone through ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
