2009 (10) TMI 478

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....f the original authority was allowed and order passed by the original authority on 27-6-97 was set aside. 3. The respondents were engaged in the manufacture of excisable goods falling under Chapters 69, 38 and 25 of Central Excise Tariff Act, 1985 and they had filed the declaration in respect thereof as unglazed acid resistant clay bricks for different size and shapes classifiable under sub-heading 6902.90 and had claimed benefit of exemption under Notification No. 8/96-C.E., dated 23rd July, 1996. The declaration was to be effective from 23rd July, 1996. A show cause notice came to be issued seeking to deny the benefit of exemption under Notification No. 8/96-C.E. The notice was contested by the respondents. 4. The Asstt. Commissioner, J....

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....xemption of the A.R. bricks was always available to them in past under various notifications which granted exemption to clay bricks other than fire clay bricks. They claimed that they are eligible for the exemption under Notification No. 8/96-C.E., dated 23-7-1996. They cited a number of case laws in their favour." 4. The appeal came to be allowed by the impugned order. Revenue filed this appeal. 5. Shri S. Gautam, DR appearing for the appellant drew our attention to the memo of appeal and reiterated the grounds under Nos. 2, 4 and 6, which read thus : "(2) The Appellate Authority has failed to appreciate that clay has got a very broad meaning and the clays which are used for Acid Resistance bricks do essentially fall in the fire clay ra....

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....r attention to para 3 (ii) of the impugned order which reads thus : "3 Being aggrieved with the impugned order, the appellant have filed this appeal. The main contention of the appellant is summarized as under : - (ii) that A.R. Bricks are unable to withstand temperature higher than 1500 degree C. while the Fire clay bricks can withstand temperature higher than 1500 degree C. A.R. Bricks lose its shape and start breaking and melting at the temperature above 1000 degree C. 7. Plain reading of ground No. 6 and the submissions reproduced by the Commissioner (Appeals) in para 3 (ii) would disclose that the said submission nowhere supports the ground No. 6. On the contrary, if the submission of the respondents as quoted by the Commissioner (A....