2016 (12) TMI 1716

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....cates for the appellant Present Shri Yogesh Agarwal, A.R. for the Respondent -Revenue Per Justice (Dr.) Satish Chandra: The present appeal is filed against the Order-in-Original No.62/2010 dated 30.11.2010 passed by the Commissioner of Central Excise, Chhattisgarh. 2. The brief facts of the case are that the appellants are engaged in the manufacturing of cement. The dispute in the pres....

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.... hearing both the parties and on perusal of the record, it appears that an identical issue has come up before the Tribunal in the case of Prism Cement Ltd. vs. C.C.E., Bhopal - 2015 (326) ELT 361 (Tri-Delhi) where the claim of the appellant was allowed by mentioning that the appellants was exporting cement in 50 kg. bags to Nepal on payment of duty leviable as per S. No. 1C of Notification No. 4/2....