2015 (6) TMI 818

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....mand of Rs. 1.47 crores in one case and Rs. 81.72 lakhs in another case, the appellant/applicant was directed to deposit an amount of Rs. 40 lakhs, as a condition of hearing of the appeals. 2. The dispute in the present appeals relates to the assessable value of the RCC pipes being manufactured by the appellant. Ld. Advocate appearing for the applicant , in support of the Miscellaneous Applications has submitted that the earlier Counsel appearing for the assessee has not adverted the attention of the Tribunal to Notification No.1/2011-CE(NT) dated 17.2.2011, issued under Section 11C of the Central Excise Act, 1944, exempting the goods manufactured at the site of construction for use in construction work at such site, during the period 1.3.....

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.... the Government of India in view of the fact that a practice was generally prevalent during the relevant period where the goods manufactured at site were not discharging the duty burden. 5. However, in the present case, we find from the impugned order itself that the appellants were having a factory at Khata No.61, 62 (126/9, 126/5, 126/7), Sanwar Road, Village Rawati near Rishiraj College, Halka No.18, Indore (MP), as recorded in the first paragraph of impugned order itself. Further, our attention stands drawn by the ld A.R. for revenue to the four statements made by the Senior Officer (Accounts), Manager (Commercial) and Project in-charge of the appellant, wherein all of them have admitted that the RCC pipes in question were being manufa....