2025 (8) TMI 1137

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.... case, the proceedings were initiated by issuance of show- cause notice against the respondent as the respondent has entered into an agreement with M/s Bihar Rajya Pul Nirman Nigam Ltd. for construction of 4000 meter long high level bridge along with 17.8 km long approach road, 5 km long guide bund across river Ganga connecting NH-30 (Arrah) and NH-19 (Chapra) in the districts of Bhojpur and Bihar. 2.2 In this regard, the respondent has set up plants for manufacture of Ready Mix Concrete. It is alleged that the respondent has contravened the provisions of Section 3 & 6 of the Central Excise Act, 1944 read with Rules 4,6,8,10,11 and 12 of the Central Excise Rules, 2002 in as much as they have clandestinely manufactured and cleared the Rea....

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.... concrete mix designs an applicable specifications, IRC norms as applicable to the full satisfaction of the respondent and as per direction of the Engineer-in- Charge appointed by the M/s S.P. Singla Construction Pvt. Ltd. on behalf of the respondent. 2.6 It is also submitted that the appellate authority failed to take on records the above stated facts and statements of the representative from both the side which clearly establishes that the goods manufactured on site was Ready Mix Concrete and the respondent was manufacturing Ready Mix Concrete. The Plant and Machinery for manufacture of Ready Mix Concrete belongs to the respondents and the materials are being purchased and supplied for the manufacture of Ready Mix Concrete by the respo....