2011 (5) TMI 741

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..... , 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 - E/520-521/2010 - 444-445/2011, - Dated:- 9-5-2011 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. Shri R. Parthasarathy, Consultant, .....

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..... modities) Rules, 1977 as the goods were cleared for self-consumption (inter-unit transfer), and therefore, although RSP was declared, it was not sufficient for the purpose of grant of concessional rate of duty of Rs. 350 per tonne under Sl. No. 1A of the Table to the notification. 2. The contention of the assessees that cement was intended for sale to different consumers and therefore the RSP w .....

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