COMMISSIONER, CUSTOMS & CENTRAL EXCISE, COMMISSIONERATE, INDORE Vs. KANORIA SUGAR & GENERAL MANUFACTURING CO LTD

JUDGEMENT

(1.) This appeal has been filed by the revenue against the final order dated 17.10.2016 passed by the Appellate Tribunal, New Delhi in Excise Appeal No.1091 of 2010-EX(D.B.) by which the learned Commissioner (Appeals) -I, Indore allowed the appeal of the assessee and set aside the order passed by the adjudicating authority on 9.9.2009.

(2.) The respondent is holder of Central Excise Registration and engaged in manufacturing of A.C. Pressure Pipes falling under Chapter Sub-heading No.6811 30 10 and A.C. Coupling falling under Chapter Sub-heading No.6811 30 90 of the schedule to the Central Excise Tariff Act, 1985. They have been clearing A.C. Pressure Pipes and A.C. Couplings at Nil rate of duty under notification No.06/2006 dated 1.3.2006 as mended vide notification No.06/2007 dated 1.3.2007.

(3.) The notification covers products of chapter 84, or any other chapter of the First Schedule subject to the condition that :-