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2019 (2) TMI 1095 - CESTAT HYDERABADClearance of Cement to dealers/retail agencies - N/N. 04/2006-CE dated 01.03.2006 as amended from time to time - benefit denied on the ground that the clearances made directly to various industries like contractors/ builders/ construction companies are not eligible for assessment under Sl.No.1C of the N/N. 04/2006-CE and therefore, proposed to demand duty under Sl.No.1A of the notification. Whether the assessee is entitled to the benefit of N/N. 04/2006-CE (Sl.No.1C) in respect of the cement cleared by them in 50 Kg bags marked as “meant for industrial use” and “not for retail sale” and sold to institutional/ bulk buyers? - Held that:- The issue is no longer res integra and it has been settled by the Tribunal in the case of Mysore Cements Ltd [2009 (5) TMI 445 - CESTAT, BANGALORE] and affirmed by the Hon’ble High Court of Karnataka. Respectfully following the ratio, it can be held that assessee is entitled to the benefit of exemption notification for the cement cleared by them in 50 Kg bags to institutional buyers - benefit of exemption notification 04/2006-CE as amended from time to time is available to the assessee in respect of all the clearances to institutional buyers whether or not the cement is sold in individual bags - The demand on this ground along with interest, if any, is set aside. Whether the same exemption notification is also available to sales, if any, are made to individual consumers by the assessee? - Held that:- As far as sales to individuals are concerned, sale to individual customers does not appear to be covered by the exemption notification - It has been held by the Hon’ble Apex Court in its five member constitutional bench in the case of Dilip Kumar & Co. and others [2018 (7) TMI 1826 - SUPREME COURT OF INDIA], any exemption notification must be strictly interpreted against the person claiming the exemption - The sales to individuals for personal use are not covered by the exemption notification - demand and interest, if any, on account of sales to individuals by the appellant are upheld. Penalties also set aside. The appeals are disposed of by way of remand to the original authority for the limited purpose of determining the duty, if any, payable and interest thereon.
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