INDIA CEMENTS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE assessee seeks admission of the Civil Miscellaneous Appeal on the following question of law: -

(2.) WHETHER the Hon'ble Tribunal was justified in concluding that the appellant had not made out prima facie case on merits in the facts and circumstances of the case?

(3.) THE Department resisted the application by contending that the Final Order No. 40179/2013, dated 8 -5 -2013 passed by the Tribunal would not apply to the facts of the present case as the appellant utilized the iron and steel products only for building supporting structures.