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2018 (8) TMI 458 - AT - Central ExciseRequirement of Affixation of Retail Sale Price - sale of Cement to individual customer - whether the appellant are entitled for the concession vide notification No. 4/2006-C.E. dated 01.03.2006 (exemption entry S. no. 1C) in respect of cement supplied without affixing MRP to the customer sold directly by the appellant manufacturer to the said customer? - Held that:- In the facts of the present case, the goods were sold directly by the appellant manufacturer to the customer and no retail agency or other intermediary is involved. Therefore, the sale does not fall under the definition of retail sale. In such a case, retail sale price is not required to be affixed - such supply is not covered by Exemption Notification No. 4/2006-C.E. dated 01.03.2006 (Serial no. 1C) read with 3rd proviso of the explanation of the goods given in the said notification. Appeal allowed - decided in favor of appellant.
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