2024 (11) TMI 1077

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....ner of Central Excise & Commissioner (Appeals) of Central Excise, Chandigarh-II, whereby the adjudicating authority & appellate authority confirmed the demand of duty along with equivalent penalty. The details of all four appeals are given herein below: Sl. No. Appeal No. Relevant Period Date of SCN Duty Demanded (in Rs.) Penalty (in Rs.) 1. E/59426/2013 01.04.2010 to 28.02.2011 18.03.2011 2,08,645/- 2,08,645/- 2. E/50305/2014 01.12.2011 to 30.09.2012 17.12.2012 50,43,253/- 50,43,253/- 3. E/53902/2014 March 2011 to November 2011 & October 2012 to June 2013 05.03.2012 & 09.10.2013 1,10,828/- & 52,34,799/- 1,10,828/- & 52,34,799/- 4. E/50637/2015 01.07.2013 to 30....

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....s. After sorting the bricks/tiles are stacked for sale. Even the brick kiln licence issued to appellant states "a brick is a geometrical shape of clay fired in a kiln". The product emerge also known as burnt clay bricks/tiles. The burnt clay products manufactured are bricks, roofing tiles, pavers, terrace tile etc and are used for construction purposes. 2.2 The appellant are manufacturing normal construction bricks. The appellant were issued license to manufacture, sell or supply bricks at Village Bahadurgarh, Derabassi under Punjab Control of Bricks Supplies, Price and Distribution Control Order, 1998. The Derabassi Brick Kiln Owners Association vide certificate dt. 10.05.2013 certified that appellant were established in the year 199....

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....o hold that burnt clay tiles manufactured by appellant are unglazed ceramic wall tiles classifiable under sub-heading 6907 10 90 and chargeable to duty. 4.3 She also submits that the Adjudicating Authority has failed to appreciate the manufacturing processes of ceramic tiles furnished by appellant. The manufacturing processes of ceramic tiles are quite complex because of wide range of raw-materials and high-tech machineries required, whereas the machines used by appellant are of very low pressure mechanical machines. Ceramic tiles cannot be made by these mechanical brick machines. The materials used by appellant have to lie for days in the shed to shed their moisture content before being able to be hand handled and hand fed to the kiln u....

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..../CE/Appl/Chd-II/2013 dt. 22.05.2013; copy of the same has been furnished and said order has also been accepted by the Revenue. Further, she submits that in the appellant's own case, this Tribunal has decided the issue in favour of the appellant vide Final Order No. 61382/2016 dt. 16.09.2016. She further submits that the demand for the subsequent period i.e. 01.05.2014 to 31.12.2015 in the appellant's own case, has also been dropped by the Additional Commissioner, Central Excise, Chandigarh-II vide Order-in-Original No. 37-38/CE/2016-17/ADC/CHD-II/SRM dt. 31.03.2017. She further submits that the Hon'ble Supreme Court in the case of Jayaswal's Neco Ltd vs. Commissioner of Central Excise - 2007 (8) STR 305 (SC) has held that the depart....