2021 (3) TMI 1475 - SCH - Central Excise

Valuation - MRP Valuation - cement in packed form (in 50 kg bags) - supply to industrial consumer or institutional consumer - benefit of N/N. 4/2006-CE Sr.No.1(b) or 1(c) - it was held by CESTAT that The sales made to various categories of buyers are covered u/R 2A of SWM Rules 1977 and such goods are eligible for the benefit of N/N. 4/2006-CE - HELD THAT - In the light of the order dated 27th November 2019 2019 (11) TMI 1784 - SC ORDER placed on record as Annexure-B at Page No. 51 the present Civil Appeals also stand dismissed.

Summary

The Supreme Court of India, through MR. AJAY RASTOGI, J., issued an order dismissing the connected Civil Appeal No. 6983 of 2009 and other connected appeals by an order dated 27th November, 2019, filed on behalf of the Commissioner of Central Excise [2020 (371) E.L.T. A42 (S.C.)]. Consequently, in light of the said order placed on record as Annexure-B, the present Civil Appeals are also dismissed.