Custom, Excise & Service Tax Tribunal
Ultratech Cement Ltd vs C.C.E.& Cus., Raipur on 22 December, 2016
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No.2, R.K.Puram, New Delhi COURT-I Date of hearing/decision: 22.12.2016 Central Excise Appeal No.714 of 2011 Arising out of the order-in-original No.Commissioner/RPR/62/2010 dated 30.11.2010 passed by the Commissioner , Central Excise & Customs, Chhattishgarh. Ultratech Cement Ltd. .. Appellant Vs. C.C.E.& Cus., Raipur Respondent
Appearance:
Present Shri Vipul Agarwal with Shri Hemant Bajaj, Advocates for the appellant Present Shri Yogesh Agarwal, A.R. for the Respondent -Revenue Coram: Honble Mr. Justice (Dr.) Satish Chandra, President Honble Mr. V. Padmanabhan, Technical Member Final Order No.56033/2016 Per Justice (Dr.) Satish Chandra:
The present appeal is filed against the Order-in-Original No.62/2010 dated 30.11.2010 passed by the Commissioner of Central Excise, Chhattisgarh.
2. The brief facts of the case are that the appellants are engaged in the manufacturing of cement. The dispute in the present appeal relates to the clarification of Notification No.4/2006-CE dated 1.3.2006 as amended which grants partial exemption of the appellant under heading 2523 29 of Central Excise Tariff Act, 1985 whether or not the manufactured in a mini cement plant subject to fulfillment of certain condition. The appellant has exported cement in 50 kgs. bag. Admittedly, on the export goods, no MRP was mentioned nor any parameter mentioned in the Standards of Weights & Measures (Packaged Commodity) Rules, 1977 was fulfilled. So, the concessional rate of duty was denied. Being aggrieved, the appellant has filed the present appeal before the Tribunal.
3. With this background, we have heard Shri Vipul Agarwal, ld. Advocate for the appellant and Shri Yogesh Agarwal, A.R. for the respondent.
4. After hearing both the parties and on perusal of the record, it appears that an identical issue has come up before the Tribunal in the case of Prism Cement Ltd. vs. C.C.E., Bhopal - 2015 (326) ELT 361 (Tri-Delhi) where the claim of the appellant was allowed by mentioning that the appellants was exporting cement in 50 kg. bags to Nepal on payment of duty leviable as per S. No. 1C of Notification No. 4/2006-C.E., dated 1-3-2006. The contention of the Revenue is that as the goods are exported and consumers are located abroad, the provisions of Standards of Weights & Measures (Packaged Commodities) Rules, 1977 (Chapter-II thereof)/the Legal Metrology (Packaged Commodities) Rules, 2011 (with effect from 1-4-2011) are not applicable thereto and consequently the benefit of exemption Notification No. 4/2006 (S. No. 1C) is also not applicable. Based on this contention, Revenue demanded duty at the tariff rate leading to the impugned demand.
5. The Tribunal in the case of Jaypee Bela & Rewa Plant vs. C.C.E., Bhopal Final Order No.55462 55463/2016 dated 29.11.2016 has observed that where retail sale price was not required to be cleared other than package form would be entitled to the benefit of the Notification No.4/2006-CE.
6. In view of above settle legal proposition, we set aside the impugned order and allow the claim of the appellant- assessee in getting the benefit under Notification.
7. In the result, the appeal filed by the appellant is allowed with consequential relief.
(V. Padmanabhan) (Justice Dr. Satish Chandra)
Technical Member President
scd/
Appeal No.E/714/2011
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