2018 (2) TMI 1306

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....gned Order 1 E/314/2010 Penna Cement Industries Ltd. Commissioner of Central Excise, Customs & Service Tax, Tirupati OIO Nos. 14 to 16/2006 (C.Ex.) dated 31.08.2009 2 E/315/2010 Penna Cement Industries Ltd. Commissioner of Central Excise, Customs & Service Tax, Tirupati OIO Nos. 14 to 16/2006 (C.Ex.) dated 31.08.2009 3 E/316/2010 Penna Cement Industries Ltd. Commissioner of Central Excise, Customs & Service Tax, Tirupati OIO Nos. 14 to 16/2006 (C.Ex.) dated 31.08.2009 4 E/1004/2010 Penna Cement Industries Ltd. Commissioner of Central Excise, Customs & Service Tax, Tirupati OIO Nos.26/2006 (C.Ex.) (Commr) dated 18.11.2009 5 E/1005/2010 M. Dayakar Reddy, AGM (Accounts), Penn....

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.... & Service Tax, Tirupati OIO Nos.21/2008- C.Ex. (PNR) dated 30.12.2008 14 E/28312/2013 Commissioner of Central Excise, Customs & Service Tax, Tirupati Mancherial Cements Company Pvt. Ltd. OIO Nos.79/2008 (H-l) CE (PNR) dated 20.09.2013 2. Heard both sides and perused the records. 3. On of records, transpires that the issue is regarding demand of differential central excise duty on the appellant/assessee and Revenue's appeal in the case of Penna Cement Industries Ltd (E/1635/2010) is against non-imposition of equivalent penalty under Section 11AC of the Central Excise Act 1944, and in the case of Mancherial Cement Co Pvt Ltd, Revenue is aggrieved by the Order-in-Appeal as the 1^st Appellate Authority followed vari....

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....re sold to APSHCL by indicating the price at which it was contracted on each bag. It is also on record that there was case of the Revenue that the respondents were not required to declare the retail sale price on the supplied bags. We concur with the views taken by the learned Commissioner (Appeals) that the cement bags manufactured by the respondents herein were not out of the purview of SWMP Rules, as they were required to declare the RSP on the product. This our view is fortified the fact that the authorities under the Standards of Weights and Measures Act., i.e. the Controller, Legal Metrolagy, Government of Andhra Pradesh had informed all the respondents herein regarding mandatory declaration of retail sale price on the bags of cement ....