2009 (4) TMI 990 - AT - Central Excise

Manufacturer denied concessional duty rate for RSP omission on cement bags; directed to pay disputed duty.

The Tribunal determined that a cement manufacturer was not eligible for the concessional rate of duty under Exemption Notification No. 4/2006 for supplies ... - Issues involved: Interpretation of Exemption notification No. 4/2006 for concessional rate of duties on cement supplies in 50Kgs bags to individual customers, and the filing of multiple appeals against the same order.Interpretation of Exemption Notification No. 4/2006:The dispute in this case pertains to a cement manufacturer supplying cement in 50Kgs bags to individual customers under Exemption notification No. 4/2006. The notification prescribes different concessional rates of duties under Serial No. 1A, 1B, and 1C. The Commissioner had allowed the concessional rate for certain categories of institutional customers based on certificates provided by the manufacturer. However, upon examining the conditions of the notification, the findings of the Commissioner, and the submissions made by the Advocate, it was determined that the applicant may not be eligible for the concessional rate of duty for supplies made to individual customers where the Retail Selling Price (RSP) is required to be mentioned on the bags. Consequently, the applicant was directed to deposit the disputed duty amounting to Rs. 7,72,521 within 4 weeks and report compliance by a specified date.Filing of Multiple Appeals:The Advocate representing the applicant informed the Tribunal that another appeal had been filed against the same order, contending that the order covered issues arising from two show cause notices despite there being only one order issued. In response, the Registry was directed to return the second appeal to the party for necessary action.Disposition of Stay Petition:The Tribunal disposed of the stay petition and ordered that the current appeal would be tagged to Appeal Nos. E/2316-2317/08 for further proceedings.