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2016 (10) TMI 949 - AT - Central ExciseDis-allowance of benefit of exemption notification at concessional rate - removal of cement - denial on the ground the RSP was printed on the bags even though it was not required to be printed - Notification No.4/2006-CE, dated 01-03-2006 as amended. - the decision in the case of COMMISSIONER OF C. EX., HYDERABAD-III Versus SAGAR CEMENTS LTD. [2010 (4) TMI 418 - CESTAT, BANGALORE] referred - Held that: - the issue is squarely covered by the case and the decision of the case apply where it was held that requirement of not printing of retail sale price not applicable to the respondent as goods sold to Andhra Pradesh State Housing Corporation Ltd. By indicating the price at which it was contracted. No case of revenue that respondent not required to declare the retail sale price on the supplied bags. Cement bags manufactured by the respondent not out of the purview of Standards of Weights and Measure (packed Commodities) Rules, 1977, as they were required to declare the RSP on the product. Authorities under the Standards of Weights and Measures Act, informed all the respondents for mandatory declaration of retail sale price. Appeal dismissed - decided against Revenue.
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