TMI Blog2017 (7) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... 12) TMI 683 - CESTAT CHENNAI], where it was held that no RSP requires to be printed on the goods sold to ‘industrial/institutional consumers’ as defined under the rules framed under the Standards of Weights and Measures Act and that such goods would be covered under Sl. Nos. IB and IC of N/N. 4/2006-C.E. by virtue of the second proviso to the Explanation to Sl. No. 1C of the Notification as amende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... developers by regarding the said sales as institutional sales? 2. The facts in brief are that the appellant is engaged in the manufacture of cement and clinker falling under Chapter Heading 25 of the Schedule to the Central Excise Tariff Act, 1985. The appellant had cleared cement in the package of 50 kgs. bags without applying retail sale price and paid the duty at the rate applicable as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal consumers during the period in dispute was not covered under Sl. No. 1C of the Notification No. 4/2006-C.E. The very same issue was considered by the Tribunal in Grasim Industries Ltd. (supra), wherein the Tribunal accepted the contention of the assessee that the benefit of notification was available to on the goods cleared to the industrial/institutional consumers and that the goods in que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tent experts to certify such cases. As rightly pointed out by the Learned Counsel, as the benefit offered under the Notification pertains to goods cleared to industrial/institutional consumers and as this aspect was overlooked by the Legal Metrology expert also by the Learned Commissioner, the impugned order is liable to be set aside. The Board s clarification on the relevant question was wrongly ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
