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2013 (10) TMI 403 - AT - Central ExciseMRP Based duty - Valuation - manufacture of Cement - supply to construction company - Interpretation of Rule 3 of Packaged Commodity Rules - Waiver of Pre-deposit - Held that:- Construction company are covered by the expression Institutional Consumers appeared in Rules – Following Grasim Industries Ltd. vs. CCE, Jaipur II [2003 (12) TMI 230 - CESTAT, NEW DELHI] Addition of the word ‘institutional’ in new Rule 3 is not making much difference inasmuch as the wider expression ‘any other services’ institutional consumer remains to be there in new rule 3 - The expression ‘institutional’ has already been interpreted to cover the construction company - Prima facie new Rule 3 would also cover the case in issue - the condition of pre-deposit of duty and penalty dispensed – unconditional stay granted.
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