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TMI Blog2018 (2) TMI 1306X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of the retail sale price is not applicable to the respondents, as the goods are sold to APSHCL by indicating the price at which it was contracted on each bag. It is also on record that there was no case of the Revenue that the respondents were not required to declare the retail sale price on the supplied bags - appellant eligible to clear the cement under Clause-1A. Penalty u/s 11AC - Held that: - as the Bench on merits itself allowed the appeals of Penna Cement Industries Ltd, nothing survives in the appeal filed by the Revenue. Appeal allowed - decided in favor of appellant-assessee. - E/314-316/2010, E/1004-1005/2010, E/1635/2010, E/1656-1657/2010, E/69-70/2011, E/301/2011, E/332/2009, E/357/2009 & E/28312/2013 - A/30074-3008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Accounts), Penna Cement Industries Ltd. Commissioner of Central Excise, Customs Service Tax, Tirupati OIO Nos.26/2006 (C.Ex.) (Commr) dated 18.11.2009 6 E/1635/2010 Commissioner of Central Excise, Customs Service Tax, Tirupati Penna Cement Industries Ltd. OIO Nos. 14 to 16/2006 (C.Ex.) dated 31.08.2009 7 E/1656/2010 Penna Cement Industries Ltd. Commissioner of Central Excise, Customs Service Tax, Tirupati OIO Nos. 05/2010 (C.Ex.) dated 23.03.2010 8 E/1657/2010 M. Dayakar Reddy, AGM (Accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise, Customs Service Tax, Tirupati Mancherial Cements Company Pvt. Ltd. OIO Nos.79/2008 (H-l) CE (PNR) dated 20.09.2013 2. Heard both sides and perused the records. 3. On of records, transpires that the issue is regarding demand of differential central excise duty on the appellant/assessee and Revenue's appeal in the case of Penna Cement Industries Ltd (E/1635/2010) is against non-imposition of equivalent penalty under Section 11AC of the Central Excise Act 1944, and in the case of Mancherial Cement Co Pvt Ltd, Revenue is aggrieved by the Order-in-Appeal as the 1 st Appellate Authority followed various decisions and dropped the demands raised against the assessee. 4. It is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h bag. It is also on record that there was case of the Revenue that the respondents were not required to declare the retail sale price on the supplied bags. We concur with the views taken by the learned Commissioner (Appeals) that the cement bags manufactured by the respondents herein were not out of the purview of SWMP Rules, as they were required to declare the RSP on the product. This our view is fortified the fact that the authorities under the Standards of Weights and Measures Act., i.e. the Controller, Legal Metrolagy, Government of Andhra Pradesh had informed all the respondents herein regarding mandatory declaration of retail sale price on the bags of cement supplied to APSHCL. Accordingly, in view of the above reasoning and finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessees will succeed and the impugned orders to that extent are set aside. As regards the appeal filed by the Revenue in the case of Mancherial Cement Co Ltd , we hold that the impugned order is correct and legal and does not suffer from any infirmity. 7. The appeal No E/31035/2010 filed by the Revenue in the case of Penna Cement Industries Ltd., being against non-imposition of penalty under Section 11AC, as the Bench on merits itself allowed the appeals of Penna Cement Industries Ltd, nothing survives in the appeal filed by the Revenue. The said appeal stands rejected. All the appeals are disposed of as indicated herein above with consequential relief if any. (Order pronounced and dictated in open court) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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