2008 (9) TMI 824

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vocate, for the Appellant. Shri S.R. Prasad, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - As per facts on record, M/s. Gujarat State Construction Corpn. Ltd. and the appellants jointly accepted a tender with M/s. Gujarat Maritime Board for construction of a jetty at Pipavav port. During the said   construction, pre-cast cement blocks were also manufacture....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ar and as such confirmation of demand of duty against the appellant is not justified. (iii)   that in any case, the said activity of manufacture of cement blocks is exempted under Notification No. 59/90-C.E., dt. 20-3-90. 4. It is seen that though the above pleas were raised before Commissioner, he has not dealt with the same and has confirmed the demand on the sole ground tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....75) E.L.T. 883 (Tri-Chennai). For better appreciation, we reproduce Para 4 of the said decision. "4. We have already noted that, in respect of EPC manufactured by the Joint Venture, any demand cannot be raised on the appellants under Rule 57CC or otherwise. No valid reason has been stated in the impugned order for sustaining such a demand, nor has any such reason been put forward by the DR....