2019 (4) TMI 1332

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....f 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 the Appellant Company is M/s N....

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....ivalent retail sale price not exceeding 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............................................................

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....clearances made to the Deputy Commissioner (RSP Rs. 189 @ Rs. 350 MT). In respect of clearances 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 RSPs, the highest RSP 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 show cause notice was issued. However, the adjudicating authority, vide the impugned order approved the payment of Central Excise duty @ 12% of the RSP and dropped the demand for....