2014 (2) TMI 1313

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....w John (Technical Member) 1. The appellant is a manufacturer of ready mixed concrete. Appellant supplied such item by taking it in vehicles specially designed for transportation of this item and supplied it at the site where construction took place. The vehicles used for this purpose had facility for pumping ready mixed concrete from the container on the vehicle to the work site and the materia....

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....oner (Appeals). The Commissioner (Appeals) vide OIA No.32/09 (MST) dt. 27.7.2009 set aside the demand for tax itself since he found that the activity was not covered by the said entry. The department has not filed any appeal against this order of the Commissioner (Appeals). 3. In the meanwhile, the Commissioner of Central Excise exercised powers of revision conferred on him under section 84 ....