TMI Blog2019 (5) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed - decided in favor of appellant. - Appeal No. E/27388 & 27389/2013 - A/30392-30393/2019 - Dated:- 6-3-2019 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri G. Prahlad, Advocate for the Assessee. Shri C. Mallikarjun Reddy, Superintendent (AR) for the Revenue. ORDER Per: P. Venkata Subba Rao These two appeals are directed against the same Order-in- Original No. 08 09/2013 (C. Ex) dated 29.03.2013 covering two show cause notices for different periods. Hence they are being disposed of together. 2. Heard both sides and perused the records. 3. Learned Counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egation in the Order-in- Original and cannot be beyond the show cause notice same. ii) A plain reading of the Notification and Legal Metrology Rules shows that the MRP has to be declared on the package and there is no such requirement of indicating RSP on the invoice. iii) Sl. Nos. 1A to notification stipulates only condition regarding MRP/RSP being less than or more than ₹ 190/- per 50 kg bag. There is no requirement in the notification also that the RSP should be mentioned on the invoice. In any case, if Sl. No. 1A is not applicable then Sl. No. 1C would be applicable by virtue the third proviso to Sl. No. 1C of Notification No. 04/2006-CE. 4. Regarding Sl. No. 1C of the Notification, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in [2019 (2) TMI 1095 (CESTAT-Hyd.)] this bench held that the benefit of exemption Notification No. 04/2006-CE as amended from time to time is available to the assessee in respect of clearances institutional buyers whether are not the cement is sold in individual bags. Since the issue in present appeals is identical, we find no reason to deviate from our earlier decision. Accordingly, we find that the demands are liable to be set aside and we do so. Consequently, the interest and penalties also do not survive. In view of the above, we pass the following order: The impugned order is set aside and the appeals are allowed. (Operative part of this order was pronounced in open court on conclusion of hearing) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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