TaxTMI 
TaxTMI 
TaxTMI 
2019 (6) TMI 28
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.... and availed concessional rate of countervailing duty (CVD) claiming exemption under Notification No.4/2006-CE dt.1.3.2006 as amended claiming one of the concessional rates prescribed in the clauses of the notification which are under : * 1A(i): cement whose retail price does not exceed Rs. 190 per 50 kg bag; * 1A(ii): cement whose retail price exceeds Rs. 190 per 50 kg bag; * 1C: cement whether or not manufactured in a mini-cement plant not covered in Sl. No. 1B, other than those cleared in packaged form. 2.1 Concerned Bills of Entry were assessed and the goods were cleared extending the benefit of concessional duty of CVD as claimed by the appellants. The period of dispute is from March 2009 to December 2011. Pursuant to investiga....
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....usal of the facts as well as the issues, we find that batch of cases on very same facts and issues have been disposed by this Tribunal vide Final orders relied by the Ld. Advocate for the appellants. The decisions in the said Final orders would squarely apply to these appeals as facts and issues are same. The relevant paragraphs of the said Final Order dt. 19.02.2019 are reproduced as under : "6. The issue that comes up for resolution in all these cases is whether the initiation of proceedings by the Revenue to deny the benefit of Notification No. 04/2006-CE will pass the test of law or not. 7. From the facts on record, what is not disputed is that in all these cases the Bills-of-Entry filed by the appellants herein, claiming various C....
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....ction 28 of the Customs Act, 1962 for the extended period of five years. 8.2 However, we do not find any cogent evidence that has been unearthed by the Department to corroborate the allegations that the importers have sold the imported cement at higher rates, in retail, etc. This being so, we are afraid that the Department has not been able to establish ingredients like suppression, mis-statement of facts, etc., with incontrovertible evidence to justify invocation of extended period of limitation to initiate the impugned proceedings. 9.1 The proceedings have largely relied upon the statements of importers and some sale invoices. However, no evidence to connect the sale invoices with the impugned imports have been unearthed by the Depar....
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....After hearing both sides and on perusal of the record, it appears that the assessee-appellants have sold the goods directly to the consumer which includes the Government agencies, builders, institutions and individuals without involving a retail sale agency or other institutions, and has, therefore, not fulfilled the criteria of "retail sale". Hence, the definition of "Retail Sale" as per Rule 2(q) of Standards of Weights and Measures (Packaged Commodities) Rules, 1977 will not apply. This ratio was laid down by this Tribunal in a number of cases which includes Prism Cement Ltd. v. CCE, Bhopal, Final Order Nos. 53855-53856/2016, dated 28-9-2016, wherein it was observed that when the sales are direct without any intermediary person and it wa....
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....h evidences linking up with high sea sale invoices further linked up with Bill of Entry. Hence, the import from the designated exporter who is declared as manufacturer of cement based on the details in the invoices cannot be disputed. No contrary evidence that purchase is from a trader has also been submitted by the Revenue. 7. Regarding the second issue of actual user condition for the imported cement, we note that the appellants all along claimed fulfilment of such condition. Though same is post-importation, actual use based condition, the assessments were finalized accepting the claim of the appellant for such concessional duty. It would appear that officers had opportunity to satisfy themselves about the actual user condition. In cas....