2023 (7) TMI 1110

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....AL) Apperance : For the Appellant : Ms. Payal Bharwni, Chartered Accountant   For the Respondent : Shri S.S. Chattopadhyay, Authorised Representative   PER ASHOK JINDAL : Both the appeals are having identical issue. Therefore, both are disposed off by a common order. 2. The facts of the case are that the appellant is engaged in the manufacture of cement and clinked. During the im....

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....odities) Rules, 1977 or the Legal Metrology (Packaged Commodities) Rules, 2011. 2.1 The benefit of the said Notification was denied to the appellant on the clearances of the abovesaid buyers as such buyers cannot be recognised as industrial or institutional customers. 2.2 Both the show-cause notices were adjudicated. Differential duty was confirmed along with interest and penalties were imposed ....

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....rity has opined that the said industries have not used such cement for manufacture of any excisable goods, having used cement for constructing factory building, residences and roads and repair work and hence such consumers cannot be called industrial consumers but at the same time, ready-mix-concrete producers who have actually used the cement for manufacturing excisable goods namely ready-mix-con....