2016 (11) TMI 93

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.... None for the Respondent.  [Order per: Sulekha Beevi, Case] The respondents are engaged in manufacturing and clearing ordinary Portland cement and clinker. It appeared to department that the respondent has been irregularly availing exemption Notification No. 06/2002-CE dated 01.03.2002 and thus short paid duty, show cause notice was issued, interalia proposing denial of concessional r....

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....The main grounds for initiation of proceedings in this case emanate from the view of the department that respondent have violated conditions of Notification No. 6/20002-CE, firstly by enhancing installed capacity to 950 T PD and secondly used the brand name of others viz- Modern Plastic Corporation, Kiranmayee Cements and Ganesh Industries. 6. From the perusal of Order it is seen that the Commi....

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....ment of India both in Industry Department as well as Revenue Department and also as per the opinion given by Cement Research Institute, New Delhi, the capacity of the grinding mill has to be taken as the capacity of the mini cement plant, since the capacities in all other sections of the plant i.e. raw mill, coal mill and packing machine etc., will have no bearing on the output of the cement. In v....