2011 (11) TMI 572

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....ive, for the Appellant. Shri S.R. Meena, DR, for the Respondent. ORDER The appellants are engaged in the manufacture of cement chargeable to central excise duty. The appellant were availing concessional rate of duty under Notification No. 4/2006-C.E., dated 1-3-2006 (Sl. No. 1C), which prescribes concessional rate of duty for the goods under Heading No. 2523 29 whether or not manufacture ....

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....the Commissioner (Appeals), against which the present appeal along with stay application has been filed. 2. Heard both sides in respect of stay application. 3. Shri Shyam Sharma, Advocate, ld. Counsel for the appellant, pleaded that the cement, in question, in respect of which duty has been demanded has been sold to M/s. JKM Infrastructure, M/s. YFC Project Pvt. Ltd. and M/s. HCC R....

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....ay application by reiterating the findings of the Commissioner (Appeals) in the impugned order. 5. We have carefully considered the submissions made by both the sides and perused the records. Concessional rate of duty under Exemption Notification No. 4/2006-C.E., dated 1-3-2006, as amended, by Notification No. 4/2007-C.E., dated 1-3-2007 (Sl. No. 1C) would be applicable to the cement, othe....