2011 (5) TMI 741 - AT - Central Excise

Waiver of pre-deposit - demand stands confirmed on the ground that the benefit of concessional rate of duty - contention of the assessees that cement was intended for sale to different consumers and therefore the RSP was required to be declared and was declared, and that clearance of some of the quantities intended for sale was for self-consumption is not sufficient to hold that RSP was not required to be declared, prayer for waiver granted and stay recovery of the amounts, Stay applications are allowed

Summary

The demand was confirmed due to non-declaration of retail sale price for concessional rate of duty. The contention that cement was intended for sale to different consumers and RSP was declared is considered prima facie valid. Waiver granted, stay allowed.