2013 (10) TMI 497

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....e appeal and stay application are directed against Order-in-Appeal no. BR/156/TH-I/2013 dated 11/03/2013 passed by the Commissioner of Central Excise (Appeals), Mumbai. 2. The appellant M/s Concepts India Pvt. Ltd. is a manufacturer of water purification/filtration equipment. The appellant has been denied the benefit of Notification no. 6/2006-CE (Sl. No. 8-D) of the table annexed to the notifi....

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....d paid duty of 4%. The adjudicating authority has misread the notification and is trying to impose a condition, which does not exist. Therefore, the impugned order is bad in law. 4. The ld. Additional Commissioner (AR) appearing for the Revenue reiterates the findings of the lower appellate authority. 5. We have carefully considered the submissions made by both the sides. 5.1 As the issue....