2012 (1) TMI 194

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..... itions are being disposed of by a common order as the issues involved are identical. 2. The appellants were manufacturing cement, which was being cleared by them for export to Nepal. The same was being cleared on payment of duty @ 12% of the retail sale price, in terms of Sl.No.1(A) of the Notification No.4/2006-CE dated, as amended by Notification No.6/08. Revenue by entertaining a view that the .....

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..... dated 30.11.2011. It stands held that the Sl.No.1 (C) of the Notification would be proper serial number for payment of duty in respect of the cement cleared for export. 3. Ld. Advocate submits that Sl.No.1 ( C ) attracts duty at the rate of 400/-per  M.T. or 14% of the transaction value whichever is higher. He submits that as  they have already paid the duty @ 12% of the retail sale pr .....

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