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2018 (12) TMI 487 - AT - Central ExciseClearance of Cement to various industrial organizations/ industrial consumer - concessional rate of duty denied - N/N. 4/2006 dated 01.03.2006 - Held that:- Identical issue adjudication has come up before the Tribunal in the case of Diamond Cement vs Commr. of Central Excise [2017 (1) TMI 1476 - CESTAT NEW DELHI], where it was held that the sale to the individual without any intermediary person is entitled for concessional rate of duty - benefit allowed - appeal allowed - decided in favor of appellant.
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