M/S Grasim Industries Ltd vs Cce, Jaipur Ii on 20 March, 2014
As rightly pointed out by the learned Counsel, as the benefit offered under the Notification pertains to goods cleared to industrial/institutional consumers and as this aspect was overlooked by the Legal Metrology expert as also by the learned Commissioner, the impugned order is liable to be set aside. The Boards clarification on the relevant question was wrongly by-passed by the adjudicating authority. We have found favour with the assessees case in view of the clarification issued by the CBEC, which is to the effect that no RSP requires to be printed on the goods sold to industrial/institutional consumers as defined under the rules framed under the Standards of Weights and Measures Act and that such goods would be covered under Sl. No. 1B or 1C of Notification No. 4/2006-CE by virtue of the Second Proviso to the Explanation to Sl. No. 1C of the Notification as amended. The Boards clarification squarely covers the case in favour of assessee.
4.1 By following the decision in the case of M/s Heidalberg Cements India Ltd. (supra) and the case laws cited by the respondent mentioned above, we reject the appeal filed by the Revenue as without merits.