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TMI Blog2014 (3) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... t hit by the proviso because the proviso is attracted only when both the requirements are fulfilled. The letter from the Legal Metrology also considers this aspect and has clarified that APSHCL comes in the institutional category and therefore in respect of the clearances to them RSP need not be declared. For the appellant’s own consumption also, it comes under the category of industrial consumption. Therefore, RSP may not be required to be declared. What is to be noted is that in the case of cement bags which are of 50 kg. or less, the rule is MRP has to be affixed. Rule 2A is an exception. There is no compulsion on any manufacturer not to affix MRP. Affixing MRP is not compulsory when clearances are made to the categories of consumers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble, if no MRP affixed, would be Rs. 400/- per tonne according to the Notification. Since MRP was required to be affixed on the bags cleared to APSHCL and for own consumption and the appellants had affixed the MRP contrary to the provisions of SWMPC Rules, the appellant was required to pay the differential duty and accordingly proceedings were initiated which has culminated in the impugned order wherein demand of differential duty of Rs. 8,70,195/- with interest has been confirmed and penalty equal to the duty demanded has been imposed. 2. The learned consultant on behalf of the appellant submitted that the issue is squarely covered by the decision of this Tribunal in the case of Sagar Cements Ltd. [2010 (256) E.L.T. 616 (T)] which has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red the submissions made by both sides. We are unable to agree with the interpretation given by the learned Additional Commissioner (AR) to the last proviso to the Notification No. 4/2007 relating to cement which provides as under : Provided also that where the retail sale price of the goods are not required to be declared under Standards of Weights and Measures (Packaged Commodities) Rules, 1977, and thus not declared, the duty shall be determined as is in the case of goods cleared in other than packaged form . It is to be noted that according to the proviso, the first requirement is that the RSP of the goods is not required to be declared and the second requirement is it is not declared. In this case, because of the provisions of Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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