2018 (12) TMI 1163

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....vocate appearing on behalf of the Applicant, has produced a "Certificate of Incorporation pursuant to change of name" issued under Rule 29 of the Companies (Incorporation) Rules, 2014, on 12.03.2017, for the purposes of change of the name of the Company. He submits that the said Certificate demonstrates that the name of the Company has been changed from M/s Lafarge India Ltd. to M/s Nuvoco Vistas Corporation Ltd. 3. Heard both sides and perused the said Certificate dated 12.03.2017. It is seen from the record that the name of the Company has been changed from M/s Lafarge India Ltd. to M/s Nuvoco Vistas Corporation Ltd. vide Certificate dt.12.03.2017 issued under Rule 29 of the Companies (Incorporation) Rules, 2014. The present name of th....

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....eeding Rs. 3800; Rs.350 per tonne -- 1B ............. ............................................... ................... ............ 1C 2523 29 All goods, whether or not manufactured in a mini cement plant, not covered in S.No.1B, other than those cleared in packaged form Rs.400 per tonne -- Explanation - ............................................ 1......................................................................... (i)....................................................................... (ii)..................................................................... 2......................................................................... Provided.......................................

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....rances made to other retail customers, duty was paid @12% of the RSP. 8. The Department took the view that cement of all varieties were notified under Section 4A of the Central Excise Act, 1944 and further that since the same type of cement is being sold at different MRPs, the highest MRP is to be taken (which is more than Rs. 250) and consequently the rate of duty payable on the cement cleared by the appellant should be charged to duty @ Rs. 600 MT. 9. On the above lines after issuance of show cause notice, the adjudicating authority confirmed the payment of duty with interest and penalties in the impugned order, which is under challenge. 10. The appellant is represented by Shri Ravi Raghavan and Shri Deepro Sen, Advocates and Rev....

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....vs. Comm. Of C.Ex., Coimbatore [2018(359) ELT 572 (Tri.-Chennai)]. (c) Mysore Cements Ltd. vs. Comm. Of C.Ex., Bangalore-II [2010(249) ELT 398 (Tri.-Bang.)] (d) Dalmia Cements (Bharat) Ltd. vs. Commr. Of C.Ex. & Cus., Tirupati [2018(361) ELT 917 (Tri.-Del.)] (e) Sanghi Industries Ltd. vs. Commr. Of C.Ex.& S.T., Rajkot [2018(361) ELT 909 (Tri.-Ahmd.)] (f) Commr. Of Central Excise, Bhopal vs. Jaypee Rewa Plant [2018(360) ELT 98 (Tril.De.)] 12. Ld. DR justified the impugned order. He referred to the fact that even for clearances of goods to Deputy Commissioner, Singhbhum, the appellant had embossed RSPs and hence were liable to pay duty under Section 4A. 13. Heard both sides and perused the appeal records. 14. At the outse....