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2016 (12) TMI 1716 - AT - Central ExciseBenefit of Concessional rate of duty - N/N. 4/2006-CE dated 1.3.2006 as amended - appellant has exported cement in 50 kgs. bag - denial of concession on the ground that no MRP was mentioned nor any parameter mentioned in the Standards of Weights & Measures (Packaged Commodity) Rules, 1977 was fulfilled - Held that: - The Tribunal in the case of Jaypee Bela & Rewa Plant vs. C.C.E., Bhopal [2016 (12) TMI 531 - CESTAT NEW DELHI] 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 N/N. 4/2006-CE - appeallant are allowed the benefit of notification - appeal allowed - decided in favor of appellant.
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