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2016 (12) TMI 25 - CESTAT NEW DELHI

2016 (12) TMI 25 - CESTAT NEW DELHI - TMI - Cement - concessional duty in terms of Sl. No. 1C of Notification No. 4/2006-CE dated 01.03.2006 - qualification of buyers in terms of Rule 2A of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 (PC Rules) - eligibility of appellant for the concessional rate of duty for cement sold directly to individuals without marking of any MRP on the bags - Held that: - a similar situation came up before the Tribunal in the case of Prism Ce .....

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as “retail sale” in view of the statutory definition which requires sale, distribution or delivery of such commodity through retail sale agency or other instrumentality for consumption by an individual. In the present case, the sales without RSP marking is direct to the consumer not through an intermediary as such the criteria for “retail sale” has not been fulfilled. As such, the Tribunal held that whenever such direct sale is affected application of PC Rules will not be governed by Rule 3. - .....

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e manufacture of cement liable to Central Excise duty. They were claiming concessional duty in terms of Sl. No. 1C of Notification No. 4/2006-CE dated 01.03.2006 for clearances to various industrial / institutional consumers. Proceedings were initiated against the appellant to hold that these buyers do not qualify in terms of Rule 2A of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 (PC Rules). Proceedings initiated concluded in the impugned order. The Commissioner drop .....

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In terms of 3rd proviso to the Notification No. 4/2006-CE where the retail sale price of the goods is not required to be declared under PC Rules and thus not declared, the duty shall be determined as in the case of goods cleared in other then packaged form. It was contended that the Commissioner did not give his finding regarding non applicability of PC Rules with a specific reference to Rule 3 thereof. He discussed only Rule 2A. He relied on various case laws in support of his submission. 3. L .....

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