2016 (11) TMI 1548

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....he Appellant. Shri Amit Jain, Advocate, for the Respondent. ORDER [Order per : Ashok K. Arya, Member (T)]. - Revenue is in appeal against the Commissioner's order dated 29-7-2010 where the demand of Central Excise duty on concessional rate items i.e. cement has been confirmed [without] giving benefit of Notification No. 4/2006-C.E., dated 1-3-2006. 2. The department contests the a....

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....4/02/2008-CX-3, dated 12-6-2008 saying that such goods are entitled to benefit of Notification No. 4/2006 (supra) under Sr. No. 1C of the Table annexed with the said Notification as the goods were sold to industrial and institutional consumers and not to retail buyers. 4. We find that matter is squarely covered by the various decisions of this Tribunal. As facts are similar, some of the pa....

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....f PC Rules, 2011. As per these provisions, commodity meant for industrial consumer or institutional consumers are not required to be affixed with MRP. Accordingly, the appellants have not declared the MRP on the cement bags and specifically have declared on the packages as "Not for Retail Sale-meant for industrial consumer/institutional consumer/RMC consumption." They have discharged excise duty l....

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.... discharge excise duty at the tariff rate. Consequently, differential duty liability has arisen and the duty demands were confirmed along with interest and also by imposing penalties." "5.6 In the Grasim Industries case (supra), this issue was specifically examined by this Tribunal and it was held as follows : "As rightly pointed out by the Learned Counsel, as the benefit offered under ....