2014 (10) TMI 196

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... des and perused the records. The applicants are engaged in the manufacture of cement falling under Chapter 25 of Central Excise Tariff Act, 1985. The duty on cement is payable on specific rate of duty. The Notification No. 4/2006-CE dated 01.03.2006 as amended from time to time had extended concessional rate of duty in respect of various commodities. In the present case, the applicant supplied cem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e exceeding Rs. 3800. 3. According to the Revenue, S.No. 1A of the table appended to the said notification would apply in the case of sale of cement. The contention of the Ld. Consultant is that the notification would apply even if there is no sale. Prima facie, on perusal of S.No. 1A of the table appended to the said notification, we find that 'retail sale price' means the maximum price at which .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X