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2015 (3) TMI 474 - AT - Central ExciseValuation of goods - Section 4A - Whether the appellant is required to pay duty on cement bags of 50Kg supplied to construction industry on Retail Sale Price (RSP) basis or on transaction value basis - Held that:- Issue came up before this Tribunal in the case of Mysore Cement Ltd. Vs. Commissioner of Central Excise, Bangalore - II - [2009 (5) TMI 445 - CESTAT, BANGALORE] and Chettinad Cement Corporation Ltd. Vs. Commissioner of Central Excise, Trichy - [2008 (12) TMI 684 - CESTAT CHENNAI] it was held that construction industry is a service industry and, therefore, supply of cement to construction industry is exempted from declaration of Retail Sale Price (RSP) on the packages, and therefore, the assessment of such cement would not be covered by Section 4A of the Central Excise Act, 1944. Subsequently, the Hon'ble High Court of Karnataka in Commissioner of Central Excise, Bangalore-II Vs. Mysore Cements Ltd. - [2010 (8) TMI 246 - KARNATAKA HIGH COURT] dismissed the appeal filed by the Revenue and holding that assessment on RSP basis is not attracted. In the light of this decision, the learned Counsel for the appellant pleads for grant of stay and early hearing of the appeal. - appellant has made out a strong case in their favour for grant of stay. Accordingly, we grant waiver from pre-deposit of the dues adjudged against the appellant and stay recovery thereof during the pendency of the appeal - Stay granted.
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