TaxTMI 
TaxTMI 
2019 (7) TMI 2007
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....ON'BLE MR. JUSTICE DILIP GUPTA, PRESIDENT And HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Atul Gupta, for the Appellant Shri Gyanendra Kumar Tripathi, Authorised Representative for the Respondent ORDER PER : ANIL G. SHAKKARWAR Heard on miscellaneous application which is for extension of stay of recovery already granted through Order No.59047/2013 dated 02 September, 2013. 2.....
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....al Excise Act, 1944, the appellants were not entitled to the benefit of said notification. Therefore, proceedings were initiated through issuance of show cause notice dated 04 June, 2012 which ultimately culminated into filing of present appeal. 4. Both sides agree that the issue is no more res integra and is covered by the decision of this Tribunal through Final Order No.70409/2019 dated 07 Marc....
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.... Tribunal was pleased to hold that the said builders and construction companies qualify as institutional/industrial consumers hence the benefit of the said Notifications would be available to the assessee. 6. The appellant has also placed reliance on the decision in Ultratech Cement Ltd. vs. CCE, Indore 2015 (317) E.L.T. 505 (Tri.-Del.) wherein this Tribunal has clearly held that cement in 50Kg....