Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

Diamond Cement Versus Commissioner of Central Excise, Bhopal

2017 (1) TMI 1476 - CESTAT NEW DELHI

Benefit of N/N. 4/2007-C.E., dated 1-3-2007 - clearances of packaged Cements to individuals - Held that: - the assessee-appellants have sold the goods directly to the consumer which includes the Government agencies, builders, institutions and individ .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

les, 1977 will not apply - the sale to the individual without any intermediary person is entitled for concessional rate of duty - appeal allowed - decided in favor of appellant-assessee. - E/3463/2010 and E/Cross/3688/2010 - Final Order Nos. A/50521- .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t]. - Both the appeals - (i) A. No. E/3463 of 2010; and (ii) A. No. E/3688 of 2010 are cross-appeals filed by the assessee-appellants as well as Department against the Order-in-Original No. 12/COMR/CEX/ADJ/SGR/2010, dated 29-7-2010 passed by the Comm .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ch includes the Government agencies, builders, institutions and individuals. When the goods are sold directly to the above-mentioned entities, then the assessee-appellants claimed that the MRP based exemption should be provided and they are entitled .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d industrial consumers was allowed, but the same was not allowed to the individuals. Hence, both the parties have filed the cross appeals. 4. With this background, we have heard Ms. Pinky Arora, learned counsel for the assessee-appellants and Sh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

stitutions and individuals without involving a retail sale agency or other institutions, and has, therefore, not fulfilled the criteria of retail sale . Hence, the definition of Retail Sale as per Rule 2(q) of Standards of Weights and Measures (Packa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version