UNITECH PREFAB LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.)

(2.) THE issue in dispute viz. excisability and classification of Dry Mix and Ready Mix Concrete has been decided by the Tribunal's Order Nos. A -585 -589/WZB/2004.C.II, dated 6 -8 -2004 [ : 2004 (174) E.L.T. 29 (Tribunal)] in the assessee's own case, wherein it has been held that the product in dispute is not excisable for the reason that for the period in dispute viz. prior to 1 -3 -1997 there was no classification heading in the Tariff for Ready Mix Concrete. The dispute is prior to 1 -3 -1997. Therefore, the ratio of the above cited order is applicable in all fours to the facts of the present case. Following the ratio thereof, we set aside the impugned order by which duty demand has been confirmed and penalties imposed upon the company as well as on two officers and allow the appeals.