2015 (2) TMI 748

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....ri B. L. Narasimhan For the Respondent : Shri Yashpal Sharma ORDER Per: R.K.Singh: This stay petition along with appeal has been filed against the Order-in-Original No.39/COMR/CEx/STN/2013 dated 29.10.2013 in terms of which duty demand of Rs. 1,41,98,230/- has been confirmed for the period March 2011 to September 2011 along with interest; no penalty has however been imposed. 2. The ....

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....d the judgement of CESTAT in the case of Jaypee Bela Plant Vs. CCE, Bhopal - 2012 (286) ELT 556 (Tri.-Del.). 4. We find that the issue involved in this case is rather straight forward. Therefore, with the consent of the ld. A.R., we proceed to decide the appeal itself waiving the requirement of pre-deposit. 5. We have perused Notification No.4/2006. The third proviso to entry No.1C of the ta....

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....clared either. Thus we do not find any ground whatsoever to exclude the appellants from the purview of the S. No.1C of the said notification. In this regard it is also relevant to quote para 6 of Jayee Bela Plant judgment (supra). "6. The cement in this case had been cleared in 50 kg. bag for export to Nepal. There is no dispute that in respect of goods cleared for export out of India there is ....

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....06-C.E., where the retail sale price of the goods are not required to be declared under SWM Rules, 1977 and are not declared, the duty shall be determined as in the case of goods cleared in other than packaged form. Since, in this case the goods had been cleared for export to Nepal and as such there was no requirement to declare the MRP on the bags of the cement in accordance with the provisions o....