2016 (12) TMI 275

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....cate for the Respondent - assessee ORDER The appeal by Revenue is against order dated 29.07.2010 of Commissioner of Central Excise, Bhopal.  The respondents are engaged in the manufacture of cement liable to duty.  They have claimed concessional rate of duty in terms of Sl. No. 1C in Notification No. 4/2007-CE dated 01.03.2007.  The said concession is available if the goods are cl....

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....-II).  The demand for remaining amount was dropped.  He also imposed various penalties. 2.   The Revenue preferred this appeal against that portion of original order which dropped the demand against the respondent.  From the grounds of appeal we find that the only reason mentioned by the Revenue is that the original authority relied on Board Circular dated 12.06.2008 and ....

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....'ble High Court or Hon'ble Supreme Court overruling the Tribunal decision in Grasim Industries (supra).  Further, it is not correct for the Revenue to say that the circular will be applicable only to some portion of the country and should not be relied upon by others.  Even otherwise, we find that the original order as far as it relates to extending benefit to the respondent -assessee wi....