2006 (11) TMI 619

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....JJ. V.S. Nankani, Adv. with Ashok Singh and Ankit Mehta, Adv. J.F. Pochkhanawala, Sr. Adv. with K.K. Shroff, Adv. for the Appellant Uma Shankar and Shri S N Prasad, DRs for the Respondent JUDGEMENT Per : Ms. Jyoti Balasundaram : After hearing both sides on the applications for waiver of pre-deposit of duty of Rs. 1,46,96,409/- and penalty of equal amount confirmed against Simplex In....

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....ready mix concrete which is manufactured at site. We find that this issue stands settled in favour of the assessees by the larger bench of the Tribunal in Chief Engg. Ranjit Sagar Dam vs. CCE, Jalandhar 2006 (198) ELT 503 wherein it has been held that ready mix concrete manufactured at site is eligible to exemption under serial No.51 of Notification 4/97-CE. The bench has held that both items, viz....