2008 (5) TMI 469

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....he Appellant. Smt. R. Bhagyadevi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  After examining the records and hearing both sides, we note that the lower authority denied the benefit of Notification No. 10/03-C.E. dated 1-3-2003 to the appellants and demanded differential duty from them. The authority also imposed penalties on the party. The Notification, at S. ....

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....is Notification No. 10/03-C.E. ibid which is the subject matter of the present case. The earlier Notifications, in relation to blocks, slabs etc., used the expression, "of a kind used in prefabricated building of Heading No. 94.06". The ratio of our decision in the earlier case of the assessee is based on interpretation of this expression used in the earlier Notifications. The language used in the....

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....ads thus : The term "building" appearing before the block in the Notification had been used to be erect/construct/build any structure which change the physical character of the land". Thus the paver blocks were acknowledged as building blocks. The Revenue, however, proceeded to contend before the lower appellate authority that the physical character of the land should be changed through vertical c....