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2016 (12) TMI 275 - CESTAT NEW DELHICement - benefit of concessional rate of duty in terms of Sl. No. 1C in Notification No. 4/2007-CE dated 01.03.2007 - benefit denied on the ground that certain clearances made to institutional consumers - individuals, schools, educational institutions, hospitals, co-operative societies, malls, government department, public sector undertaking, industrial consumers etc - Held that: - First of all, the Revenue has not produced any evidence regarding the decision of Hon’ble High Court or Hon’ble Supreme Court overruling the Tribunal decision in Grasim Industries [2008 (10) TMI 462 - CESTAT, CHENNAI]. Further, it is not correct for the Revenue to say that the circular will be applicable only to some portion of the country and should not be relied upon by others. Even otherwise, we find that the original order as far as it relates to extending benefit to the respondent-assessee with reference to the clearance of cement to institutional buyers, we find no merit in the present appeal to interfere with the same. It may be noted here that in terms of Rule 2(q) of Packaged Commodity Rules, 1977 to qualify as a “retail sale” such sale of any commodity should be through an intermediary to an ultimate consumer. In the present case, the sales made directly to various actual users will not be covered by the category of “retail sale”. On this ground also we find the appeal by Revenue has no merit. Accordingly, the same is rejected - decided against Revenue.
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