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TMI Blog2018 (12) TMI 1163X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Rules, 1977 are to be charged to duty at the rate as in the case of goods cleared in other than packaged form. Such goods are chargeable @400 per MT in terms of Sl. No.1C of the Notification ibid - there is no justification to charge excise duty @₹ 600 per MT (tariff rate) - the differential duty demand restricted to the difference between ₹ 400 per MT (as per 1C) and ₹ 350 per MT (as per 1A). Cement to retail customers in 50 kg bags on which RSP was fixed - Held that:- There is no justification for charging excise duty at tariff rate in view of the fact that different RSPs have been affixed only for clearances to different areas. But there is only one RSP on a single package and there was no case of two or more RSPs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and perused the said Certificate dated 12.03.2017. It is seen from the record that the name of the Company has been changed from M/s Lafarge India Ltd. to M/s Nuvoco Vistas Corporation Ltd. vide Certificate dt.12.03.2017 issued under Rule 29 of the Companies (Incorporation) Rules, 2014. The present name of the Appellant Company is M/s Nuvoco Vistas Corporation Ltd.. 4. In the result, the Miscellaneous Application for change of Cause Title is allowed. 5. The appeal is directed against the Order-in-Original No.21/Commissioner/09 dated 31.03.2009. The appellant is a manufacturer of cement which is cleared to both institutional buyers as well as to retail buyers. The latter clearances were made with the Retail Sale Price (RSP) embossed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2523 29 All goods, whether or not manufactured in a mini cement plant, not covered in S.No.1B, other than those cleared in packaged form Rs.400 per tonne -- Explanation - .. 1 . (i) .. (ii) 2 . Provided Provided . Provided also that where the retail sale price of the goods are not required to be declared under the 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; 3. Where on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty payable on the cement cleared by the appellant should be charged to duty @ ₹ 600 MT. 9. On the above lines after issuance of show cause notice, the adjudicating authority confirmed the payment of duty with interest and penalties in the impugned order, which is under challenge. 10. The appellant is represented by Shri Ravi Raghavan and Shri Deepro Sen, Advocates and Revenue is represented by Shri A.Roy, Suptd.(AR). 11. Ld. Advocate submitted that the impugned order is not sustainable for the following main reasons; (i) Clearances made to Deputy Commissioner, Singhbhum were not to be treated as retail sale, but were in the form of sale to institutional customers. Accordingly, the rate of duty applicable will be only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ELT 909 (Tri.-Ahmd.)] (f) Commr. Of Central Excise, Bhopal vs. Jaypee Rewa Plant [2018(360) ELT 98 (Tril.De.)] 12. Ld. DR justified the impugned order. He referred to the fact that even for clearances of goods to Deputy Commissioner, Singhbhum, the appellant had embossed RSPs and hence were liable to pay duty under Section 4A. 13. Heard both sides and perused the appeal records. 14. At the outset we consider the dispute regarding the clearances made to Deputy Commissioner, Singhbhum, Jamshedpur. Even though RSP has been embossed on such bags, it is obvious that such clearances do not fall in the category of retail sale, but are in the nature of sale to institutional customers. The Notification No.4/2006 specifically provides t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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