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2020 (1) TMI 980 - AT - Central ExciseRelief from putting retail sales price (RSP / MRP) - Clearance of cement bagged in individual bags to industrial buyers - Benefit of N/N. Sl.No.1C of the notification 04/2006-CE as amended - Department was of the view that the customers to whom the assessee has sold the cement cannot be termed as industrial consumers and therefore duty has to be paid in terms of Sl.No.1A of the notification - HELD THAT:- The issue is no longer res integra as it has been decided by the Hon’ble High Court of Karnataka in the case of COMMISSIONER OF C. EX., BANGALORE-II VERSUS MYSORE CEMENTS LTD. [2010 (8) TMI 246 - KARNATAKA HIGH COURT] that the benefit of exemption N/N. 04/2006-CE (Sl.No.1C) is available to cement bagged in 50 kg bags but marked as cement meant for bulk use without printing the RSP and supplied to industrial/institutional consumers. The assessee is entitled to the benefit of exemption N/N. 04/2006-CE (Sl.No.1C) in respect of the cement supplied to institutional consumers in 50 kg bags - The demand and interest, if any, on account of sales to individuals by the assessee are upheld and all penalties are set aside - appeal is allowed by way of remand to the original authority for the limited purpose of determining the duty, if any, payable and interest.
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