9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (12) TMI 684 - AT - Central ExciseStay of pre-deposit - Cement cleared in 50 Kgs. packs to Govt. companies construction companies and other industrial/institutional consumers during the relevant period - N/N. 4/2006-CE dated 1.3.2006 - holding that the benefit of notification is available to the appellants.
Issues:
Availability of Notification No. 4/2006-CE dated 1.3.2006 to cement cleared in 50 Kgs. packs to Govt. companies, construction companies, and other industrial/institutional consumers. Analysis: The judgment concerns an appeal against an order confirming duty demand, educational cess, and SandHE cess, totaling to Rs.72,95,696, along with interest and penalty. The central issue revolves around the applicability of Notification No. 4/2006-CE to cement cleared in 50 Kgs. packs to specific consumer categories during the relevant period. The Tribunal referred to a previous order in Grasim Industries, emphasizing that the benefit of the Notification pertains to goods cleared to industrial/institutional consumers. It highlighted that the Legal Metrology Department's opinion, which influenced the Commissioner's decision, failed to consider this crucial aspect. The Tribunal found in favor of the appellant, citing a clarification by the CBEC that goods sold to industrial/institutional consumers need not have a printed RSP and would be covered under the relevant Notification. Consequently, the Tribunal set aside the impugned order and allowed the appeal, granting the benefit of the Notification to the appellants. The Tribunal, after waiving the predeposit requirement and staying recovery, proceeded to decide the appeal by affirming that the benefit of the notification is indeed available to the appellants. By setting aside the impugned order, the Tribunal ultimately allowed the appeal in favor of the appellants. The judgment concludes with the decision being dictated and pronounced in open court, signifying the resolution of the dispute in favor of the appellants based on the interpretation and application of the relevant Notification and legal precedents.
|
