2011 (5) TMI 183

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.... Shri S. Muthuvenkataraman, Advocate for the Respondent   Per Jyoti Balasundaram   The Revenue is in appeal against the order of the Commissioner of Central Excise (Appeals) who has set aside the demand of 8% of the value of limestone sold by the assessees who are manufacturers of cement during the period October 1997 to March 2002 and also imposed penalty the lower appellate authority has....

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....d was raised was limestone. Further, in the light of the clarification of the Indian Bureau of Mines and the permission granted by the Industries Department, Govt. of Tamilnadu for disposing of the goods in question to needy industries for making coloured gems, lime powder and fertilizer industry, we accept the finding of the lower appellate authority that what was sold by the assessees was only w....