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2014 (10) TMI 196 - AT - Central ExciseDenial of benefit of exemption under Notification No. 4/2006-CE dated 01.03.2006 - applicant supplied cement free of cost for construction work within the applicant's factory premises - appellant contended that notification would apply even if there is no sale. - Held that:- ‘retail sale price’ means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumers. Prima facie, there is no sale in this case. Hence, the applicant failed to make out a prima facie case in their favour. - Partial stay granted.
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