2018 (6) TMI 372

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....ant Shri Bharat Raichandani, Advocate for Respondent Per: Raju This appeal has been filed by the Revenue against order of Commissioner (Appeals) setting aside the demand of duty and imposition of penalty. 2. Learned AR pointed out that earlier the matter was remanded by Commissioner (Appeals) on the following grounds: - (i) Commissioner (Appeals) vide Order in Appeal no. AT/277 & 278/Belap....

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....t the product RMC during the period 13.02.1998 to 01.06.1998 attracts duty of excise @ 8% adv. which was also confirmed by CBEC Circular No. 368/1/98-CX dt. 06.01.1998 and also held that Precast Cement products, Concrete Blocks falling under CSH 6807.90 are excisable and are not exempted. He argued that instead of deciding the aforesaid point, the Jt. Commissioner has opened up the whole case af....