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TMI Blog2017 (1) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... esh Agarwal, Authorized Representative (DR) for the respondent ORDER Per. B. Ravichandran The appeal is against order dated 29/1/2009 of Commissioner of Central Excise, Jaipur II. The appellant are engaged in the manufacture of cement and clinker liable to Central Excise duty. They were clearing cement in 50 kg. bags on contracted price to various contractors, builders, factories etc. They were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... octoroi) and unloading charges etc. 2. We have heard both the sides and perused the appeal records. The Original Authority held that the sales effected on contract basis affixing contract price as RSP cannot be considered for concessional duty in terms of Sl. No. 1A of the above said notification. The RSP should include all taxes local or otherwise, freight, transport charges, commission payable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmission to the dealers and other elements which will necessarily have to form part of the RSP as per the definition given in the notification. The RSP on the basis of such contract price is not the RSP as defined in the notification. Accordingly, the concessional duty as applicable under Sl. No. 1A is not available to the appellant. 3. However, after arriving at the above conclusion, the Origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly, we find no legal basis for such action. 4. During the proceedings before the Original Authority the appellants pleaded for concession under Sl. No. 1C of the said notification on the ground that the contractual buyers are all falling under the category of industrial and institutional consumers . We find that the Original Authority did not examine the full scope alongwith settled case law to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Sl. No. 1C of the above-mentioned notification. 5. In view of the above discussion and analysis, we find it fit and proper to set aside the impugned order and to remand the matter to the Original Authority to decide the case afresh on all issues. The appellant shall be given adequate opportunity to present their case. The appeal is allowed by way of remand. ( Order pronounced in the open cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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