2017 (11) TMI 986

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..... harma, AR for the Respondent ORDER Per: (Dr.) Satish Chandra The present appeal is filed against Order-in-Appeal No.358/2010 dated 31.8.2010. 2. Brief facts of the case are that during the period under consideration 2007-08, the appellant was engaged in manufacture of cement. It has sold the cement to its own workers under concessional price of Rs. 100/- per bag of 50 kgs where MRP is printe .....

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..... nted sale price is Rs. 189/- per pack and sales price to the workers was at concessional rate is Rs. 100/- per pack. It is mentioned that price was reduced for the workers. It may be mentioned that under Section 4A of the Central Excise Act, and duty is payable on the basis of MRP. For the reasons mentioned in the impugned order, we agree with the findings of the lower authorities that reduced pri .....

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