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2020 (6) TMI 329 - AT - Central ExciseClearance of Cement - Benefit of exemption Notification No. 4/2007-CE dated 01.03.2007 (Sl No. 1A) - clearance of cement to M/s Andhra Pradesh Housing Corporation Ltd (APHCL) as well as for their own use in 50 kg bags declaring a retail sale price of less than ₹ 190/- per bag - Misstatement of facts or not - extended period of limitation - Interest and penalties - HELD THAT:- There is no dispute that the goods manufactured by the appellant fall under the Chapter Heading 252329. Sl No. 1 of the exemption notification is not applicable to the present case as the appellant is not a mini cement plant. Sl No. 2 defines what constitutes the retail sale price and its third proviso says where the retail sale price of the goods are not required to be declared under Standards of Weights and Measures (Packaged Commodities) Rules 1977 and thus not declared, the duty shall be determined as is in the case of goods cleared in other than packaged form. In other words, if the retail sale price is not required to be declared and hence also not declared the goods shall be treated as if they are cleared in other than packaged form and charged to duty accordingly. Such cases are covered by Sl No. 1C of the exemption notification. Such cases are covered by Sl No. 1C of the exemption notification. In the case of Rain Commodities Ltd Vs CCE Tirupathi [2011 (1) TMI 490 - CESTAT, BANGALORE] where the cement was supplied to institutional buyers it has been held that Sl No 1A and 1B of the notification is not available to the appellant as in that case, clearance of the product was in bulk form which was not disputed. Time Limitation - HELD THAT:- The demand is also time barred and no evidence of fraud, or collision or wilful misstatement or suppression of facts with an intent to evade payment of duty has been brought on record. It was only a case of the appellant’s claim Vs the Revenue’s claim. In such a case, once the ER-1 returns are filed, it would be reasonable to expect the Revenue officers to assess them and in case of any dispute, raise a demand within the normal period of limitation - there is favour of the assessee on the ground of limitation. Interest and penalties - HELD THAT:- As the demand is not sustainable on merits the question of interest and imposition of penalties either on the assessee or on their Chief Manager do not arise. Appeal allowed - decided in favor of appellant.
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