https://www.taxtmi.com/caselaws?id=166030 The exemption under serial No. 51 of Notification No. 4/97-CE was construed to cover ready mix concrete manufactured at site, because the entry referring to concrete mix in Chapter 38 did not justify a narrower exclusion. Applying the Larger Bench interpretation, the Tribunal accepted that ready mix concrete produced at site fell within the notification's scope. As the exemption applied, the duty demand could not stand, and the connected penalties on the manufacturer and its officers were also unsustainable. en-us Mon, 06 Nov 2006 00:00:00 +0530 Sat, 23 Aug 2014 11:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166030 The exemption under serial No. 51 of Notification No. 4/97-CE was construed to cover ready mix concrete manufactured at site, because the entry referring to concrete mix in Chapter 38 did not justify a narrower exclusion. Applying the Larger Bench interpretation, the Tribunal accepted that ready mix concrete produced at site fell within the notification's scope. As the exemption applied, the duty demand could not stand, and the connected penalties on the manufacturer and its officers were also unsustainable. Case-Laws Central Excise Mon, 06 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166030