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2018 (12) TMI 851 - AT - Central ExciseClearances to various Institutional consumers or industrial consumers - concessional rate of duty - N/N. 04/2006-CE dated 01.03.2006 (Serial No. 1C) - Held that:- Issue decided in appellant own case M/S AMBUJA CEMENT LIMITED, SAURASHTRA CEMENT LIMITED, GUJARAT SIDHEE CEMENT LIMITED VERSUS C.C.E. & S.T. BHAVNAGAR [2018 (12) TMI 487 - CESTAT AHMEDABAD], where it was 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 - appeal allowed - decided in favor of appellant.
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