Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 494 - AT - Central ExciseConcessional rate of duty - cement cleared for self-use and free issue to the contractor - benefit of N/N. 4/2006-CE dated 01.03.2006 as amended - HELD THAT:- The Mumbai Bench of the Tribunal in the case of ACC Ltd. [2017 (8) TMI 1168 - CESTAT CHENNAI] considered the similar issue and held that the duty demand cannot sustain holding that we are unable to accept the argument of the adjudicating authority that these two types of clearances amounting to 26434.30 MTs fall foul of the Notification No. 4/2006-C.E. These clearances, in our considered view, cannot be considered as retail sales and hence benefit of the said notification cannot be denied to them. In the appellant’s own case for the earlier period, the Tribunal has applied the said decision to set aside the demand and also dismissed the appeal filed by the Department - the demand cannot sustain and requires to be set aside - appeal allowed.
|