2016 (5) TMI 1427

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..... ided in the case of ULTRATECH CEMENT LTD. Versus COMMISSIONER OF CENTRAL EXCISE, INDORE [2014 (9) TMI 966 - CESTAT NEW DELHI], where it was held that cement in 50 Kg bags sold to builders/developers qualifies as sales to institutional consumers and benefit of serial number 1C of N/N. 4/2006-C.E., is available to such clearances - appeal allowed - decided in favor of appellant. - Appeal No. E/2669 .....

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..... and penalty on the above allegation. The appellant defended the show cause notice contending that retail price is not required to be declared as the goods are cleared to Institutional consumers. After adjudication, the demand was confirmed holding that Contractors, Builders, Developers, Big Companies etc. did not fall under the category of Institutional consumers. Being aggrieved, the appellan .....

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