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TMI Blog2018 (2) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent ORDER Per: Bench Brief facts are that the respondents are engaged in manufacture of cement and clinker falling under Chapter 27 of Central Excise Tariff. During the period from May 2007 to February 2008, the respondent cleared 12700.430 MT of cement packaged in the form of 50 kg per bag, on payment of central excise duty at concessional rate of Rs. 400/- per MT, availing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said notification is applicable only when both the conditions (a) & (b) of Rule 2A of PC Rules were satisfied together and not in isolation as both the clauses were connected by the word 'and'. Hence differential duty of Rs. 26,16,289/- was demanded along with interest and also proposing imposition of penalty. Upon adjudication, the original authority confirmed the demand along with i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, Rule 2A (a) and 2A(b) specify two separate situations for which declaration of MRP is not required. In the present case, the Respondent sells the cement to industrial/institutional consumers and there is no dispute regarding the same. Accordingly, when there is no requirement for declaration of MRP, the Respondent submits that the availment of exemption under Sl.No.1C of Notification No.4/2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also placed reliance on the CBEC Circular No.124/02/2008 CX-3, DT.12/06/2008. Para 3 read with Para 2 (ii) of the Circular categorically states that exemption would be eligible under Sl.No.1C of Notification No.4/2006-CE whenever the goods are sold to institutional/industrial consumers. 4. Heard both sides. The issue stands settled by the judgments relied upon by the counsel for respondent. Foll ..... X X X X Extracts X X X X X X X X Extracts X X X X
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