TMI Blog2016 (12) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... e is effected the application of Packaged Commodities Rules, 197 will not be governed by Rule 3 for enforcement - the denial of the concession for the assessee-appellant on these grounds is not justifiable - appeal allowed - decided in favor of appellant-assessee. - Appeal No. E/1712/2009-EX (DB) - Final Order No. 55300/2016 - Dated:- 16-11-2016 - Dr. Satish Chandra, President And Mr. Ashok K. Arya, Member (Technical) Ms. Rinky Arora, Advocate for the appellant Shri G.R. Singh, D.R. for the respondent ORDER Per Justice Dr. Satish Chandra: The present appeal is filed by the appellant against the order dated 25.3.2009 in Excise Appeal No. 1712/2009. 2. The brief facts of the case are that the appellants were engag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Rules. Obviously, the wholesale package as we find under the said provision of law would include number of retail packages. Rule 3 (under Chapter II) clearly states that provisions of said Chapter shall apply to packages intended for retails sale and the expression package wherever it occurs in Chapter 2 shall be construed accordingly. Rule 6(1)(f) requires declaration of retail sale price on every such package. Therefore, prima facie the definition of wholesale package includes retail packages. Obviously, therefore, as is sought to be contended on behalf of the appellant, even if it is assumed to be the wholesale package, under any circumstances it has to have the necessary details relating to the retail packages contained in such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the cement without marking of RSP has been sold by the assessee-appellant directly to these consumers and as such these transactions do not qualify 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, admittedly, the sale being direct without any intermediary involved, the criteria for retail sale has not been fulfilled. As such, we find wherever such direct sale is effected the application of Packaged Commodities Rules, 197 will not be governed by Rule 3 for enforcement. 5. In view of the above position, we find that the denial of the concession in terms of the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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