2000 (10) TMI 401

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocate, J. Vellapally, Sr. Advocate, Tarun Gulati, V. Lakshmikumaran, G. Shivdass, R. Sudhinder, Manish Pushkarna, Advocates, for the Appellant. Shri S.K. Das, JDR, for the Respondents. [Order per : Justice K. Sreedharan, President]. - These petitions are for stay of operation of the order passed by the adjudicating authority levying duty on concrete mix used by the appellants in the const....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s and a penalty of Rs. 30 lacs has been imposed. That is under challenge in the fourth appeal. 2. Issues raised in these appeals are identical. For completing the civil construction work taken up by these firms concrete mix conforming to IS Standard 456/1978 had to be prepared. Appellant placed before us relevant provisions of the contract entered into between them on the one hand and the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ontemplated by Section 35F of the Act. 3. We have heard the Learned Departmental Representative. According to him, the concrete mix is not mixed at the site where it is to be applied. It is being mixed at a place away from the site where it is to be applied. So, the Board's circular relied on by the Learned Counsel representing the appellants cannot apply to the facts on hand. 4. O....