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2017 (11) TMI 1515 - AT - Central ExciseRefund of excess duty paid - N/N. 04/2006-CE - whether the assessee herein is required to print RSP or otherwise for the cement cleared to A.P. State Housing Corporation Limited in bulk supply? - Held that: - an identical issue is decided by this Bench in the case of Sagar Cements Ltd., [2010 (4) TMI 418 - CESTAT, BANGALORE ] wherein benefit of Notification No.04/2006 as been extended. As regards the reliance placed by the Revenue on the judgment of the Tribunal in the case of Rain Commodities Ltd., [ 2011 (1) TMI 490 - CESTAT, BANGALORE], we find that the judgment of the Tribunal was first of all the ex-parte order; facts, in appeal as recorded by Bench is that the said Rain Commodities Ltd., has been formed to take up the activities of building houses for public and therefore is service institution and the clearance of the product is not on retail basis and is in terms of the agreement between the parties, there is no requirement of printing of MRP on the packages in which the product is packed; this factual aspect is noted by the Lower Authorities and being not disputed, the Bench held the benefit of Notification No.04/2006-CE is cannot be extended. Appeal dismissed.
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