2008 (2) TMI 197

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....for the Appellant. Shri A.N. Sharma, Jt. CDR, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - This is an appeal against the order of the Commissioner (Appeals) dated 26-2-2004. 2. Heard both sides. 3. Relevant facts, in brief, are as follows:- (a) The appellant cleared without payment of Central Excise duty 957.63 MT of cement during April 1999. The duty involved is Rs.....

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....d was not believable and accordingly confirmed the demand of Rs. 3,35,171/- and also imposed a penalty of Rs. 5,000/- on the appellant. (d) Commissioner (Appeals) upheld the demand but reduced the penalty from Rs. 5,000/- to Rs. 1,000/-. ^12. Learned Advocate for the appellant submits that they received damaged cement; subjected the same to the process of grinding in the them. He also submit....

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.... Chief Chemist, in the said note, has specifically held that the damaged cement has already set. However, the Chemical Examiner in his report relating to the appellant has only mentioned that          the cement has setting properties. This cannot be construed as meaning that the cement has already set and it cannot be reprocessed. The nature of reproce....