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2014 (3) TMI 345 - AT - Central ExciseInterpretation of Notification No. 4/2007-C.E. - Manufacturing of Cement - Declaration of retail sale price - Contention of Revenue that retail sale price affixed to avail concessional rate of duty prescribed in the Notification No. 4/2007-C.E. - Held that:- first requirement is that the RSP of the goods is not required to be declared and the second requirement is it is not declared. In this case, because of the provisions of Rule 2A of SWMPC Rules, there is no dispute that appellants were not required to indicate the RSP on the bags. Nevertheless, they declared the RSP. However they are not hit by the proviso because the proviso is attracted only when both the requirements are fulfilled. The letter from the Legal Metrology also considers this aspect and has clarified that APSHCL comes in the institutional category and therefore in respect of the clearances to them RSP need not be declared. For the appellant’s own consumption also, it comes under the category of industrial consumption. Therefore, RSP may not be required to be declared. What is to be noted is that in the case of cement bags which are of 50 kg. or less, the rule is MRP has to be affixed. Rule 2A is an exception. There is no compulsion on any manufacturer not to affix MRP. Affixing MRP is not compulsory when clearances are made to the categories of consumers specified in Rule 2A. In all other cases, it is mandatory - Following decision in the case of Sagar Cements Ltd. [2010 (4) TMI 418 - CESTAT, BANGALORE] - Therefore, appellants have made out a case for complete waiver and stay. Accordingly, the requirement of pre-deposit is waived and stay against the recovery of dues is granted during the pendency of the appeal - Stay granted.
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