A few days ago, the Market Supervision and Administration Bureau of Pinglu County, Shanxi Province imposed an administrative penalty on Changxin Cement Plant of Pinglu County (Document No.: Pinglu Municipal Supervision and Punishment [2025] No.218), confiscating 7184.65 yuan of illegal income because the quality of the composite Portland cement products it produced and sold was not up to the standard; A fine of 2 times the value of the goods was imposed, amounting to 54043.2 yuan. The total amount of fines and confiscations is 61227 85 yuan.
After investigation, the party concerned, Changxin Cement Plant of Pinglu County, was established on December 4, 2006, and obtained the national industrial product production license. The production mode of the party concerned is production by order. After signing a one-year contract for the purchase and sale of composite Portland cement with Cao Fukang on May 3, 2025
in Changxin Cement Plant, Pinglu County, Cao Fukang notified the parties on May 3 that 150 tons of cement were needed on May 7. On May 3, the factory of the party concerned carried out the production inspection of the small mill test ratio. On May 6, after the test results of the small mill test were qualified, 150.12 tons were produced in the evening of May 6 and in the early morning of May 7. On May 7, at the price of 180 yuan/ton, 149.93 tons were sold in bulk to Cao Fukang of Guoxizhuang Village, Fengcun Township, Yuncheng City, for road repair. This batch of composite Portland cement was sampled and inspected by Shanxi Inspection and Testing Center (Shanxi Institute of Standard Metrology Technology) on May 7, 2025 in the process of market product quality sampling inspection, and the water-soluble chromium (VI) in the inspected items did not meet the GB175-2023 standard . The product is judged to be unqualified. After
the party concerned issued the recall notice on July 20, it did not receive the return of the batch of composite Portland cement from the distributor, and Cao Fukang had used up the cement involved in the follow-up investigation. The value of the batch of composite Portland cement produced by the party concerned is 0.6 yuan 27021 (150.12 tons * 180 yuan = 0.6 yuan 27021). According to the cost accounting table provided by the party concerned, the clinker , mineral powder and other raw materials are proportioned according to a certain proportion. The calculated cost price is 132.08 yuan/ton, the profit is 149.93 tons * (180-132.08) yuan = 7184.65 yuan, and the illegal income is 7184.65 yuan according to law.
Business license, inspection report, sales contract, inquiry record, recall announcement and other seven kinds of evidence corroborate each other, forming a complete chain of evidence to prove that the illegal facts of the parties are established. Therefore, Pinglu County Market Supervision and Administration Bureau imposed a penalty on Pinglu County Changxin Cement Plant according to law: the total amount of fines and confiscations is RMB 0.85 61227 (sixty-one thousand two hundred and twenty-seven yuan and eighty-five cents only).
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