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2016 (12) TMI 25 - AT - Central ExciseCement - concessional duty in terms of Sl. No. 1C of Notification No. 4/2006-CE dated 01.03.2006 - qualification of buyers in terms of Rule 2A of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 (PC Rules) - eligibility of appellant for the concessional rate of duty for cement sold directly to individuals without marking of any MRP on the bags - Held that: - a similar situation came up before the Tribunal in the case of Prism Cement where the sale of cement to various categories of buyers, including individuals was considered. The Tribunal in the case of M/s Prism Cement Limited Versus CCE, Bhopal And Vice-Versa [2016 (10) TMI 828 - CESTAT NEW DELHI] held that the definition of retail sale as per Rule 2(q) of the PC Rules are to be examined before deciding the nature of sale. Admittedly, the cement without marking of RSP has been sold by the appellant directly to consumers and as such these transactions do not qualify as “retail sale” in view of the statutory definition which requires sale, distribution or delivery of such commodity through retail sale agency or other instrumentality for consumption by an individual. In the present case, the sales without RSP marking is direct to the consumer not through an intermediary as such the criteria for “retail sale” has not been fulfilled. As such, the Tribunal held that whenever such direct sale is affected application of PC Rules will not be governed by Rule 3. Appeal allowed - decided in favor of appellant.
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