9911796707
TMI Blog2023 (10) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... Ordinary Portland Cement (OPC) for their own use adopting Retail Sale Price (RSP) of Rs.185/- per 50 Kg and paid Central Excise duty @ Rs.230/-MT as prescribed under Sl. No. 1A of Notification No. 4/2006-CE dated 01.03.2006 as amended for the period from January 2010 to June 2010. The same RSP of Rs.185/- per 50 Kg was adopted for clearances made free of cost to M/s. Coromandel Engineering Company Ltd., Chennai for use of civil construction related to 1600 TPD Kiln project and setting up of two clinker silos within the appellant's premises. For such clearances, duty exemption prescribed under Sl. No. 1A of the said Notification was availed by the appellant. The Department was of the view that the appellant is not eligible for the benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly only for such bags of cement actually sold to dealers and direct customers and would not apply to cement bags taken for self-use and for free issue of cement to the contractor. The details of clearances for self-use and free issue were collected and periodic Show Cause Notices were issued. The very same issue for the earlier period in the appellant's own case, the Tribunal had applied the decision rendered by the Mumbai Bench in the case of ACC Ltd. Vs. Commissioner of Central Excise, Nagpur [2018 (359) ELT 572 (Tri. - Chennai)] to set aside the demand. The Ld. Consultant prayed that the appeal may be allowed. 3. The Ld. Authorised Representative Shri Harendra Singh Pal appeared for the Department. 4. Heard both sides. 5.1 The issue t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal rate of duty cannot be claimed on the same. Concessional rate of duty was also denied for self-consumption of 945.05 MT of cement on ground that the cement was consumed within the factory of the appellant and not used for purpose of construction or further production of goods within the factory. The Show Cause Notice was adjudicated vide impugned order dated 27-11-2008 when the demand of differential duty of Rs. 54,45,465/-, along with interest and equal penalty was confirmed. Hence this appeal. .... ..... ..... 4.5 It is seen that the appellant had sold cement in packs of 50 kgs. each. Except for 945.05 MTs (self-consumption) and 632.30 MTs (stock-in-transit closing stock at warehouse), the remaining portion of the disputed cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty that these two types of clearances amounting to 26434.30 MTs fall foul of the Notification No. 4/2006-C.E. These clearances, in our considered view, cannot be considered as retail sales and hence benefit of the said notification cannot be denied to them."
5.2 In the appellant's own case for the earlier period, the Tribunal has applied the said decision to set aside the demand and also dismissed the appeal filed by the Department.
6. By judicial discipline, following the ratio laid in the above decision, we are of the opinion that the demand cannot sustain and requires to be set aside, which we hereby do. The appeal is allowed with consequential reliefs, if any.
(Order pronounced in open court on 10.10.2023) X X X X Extracts X X X X X X X X Extracts X X X X
|
