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2016 (12) TMI 281 - AT - Central ExciseCement - valuation - wholesale package or retail package - benefit of concessional rate of duty - Held that: - Admittedly, the cement without marking of RSP has been sold by the assessee-appellant directly to these 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, admittedly, the sale being direct without any intermediary involved, the criteria for retail sale has not been fulfilled. As such, we find wherever such direct sale is effected the application of Packaged Commodities Rules, 197 will not be governed by Rule 3 for enforcement - the denial of the concession for the assessee-appellant on these grounds is not justifiable - appeal allowed - decided in favor of appellant-assessee.
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