TMI Blog2023 (10) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... ces amounting to 26434.30 MTs fall foul of the Notification No. 4/2006-C.E. These clearances, in our considered view, cannot be considered as retail sales and hence benefit of the said notification cannot be denied to them. In the appellant s own case for the earlier period, the Tribunal has applied the said decision to set aside the demand and also dismissed the appeal filed by the Department - the demand cannot sustain and requires to be set aside - appeal allowed. - MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) For the Appellant : Shri R. Parthasarathy, Consultant For the Respondent : Shri Harendra Singh Pal, Assistant Commissioner / A.R. ORDER Brief facts are that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts were required to pay the duty as per the Notification No. 4/2006-CE dated 01.03.2006, which prescribed different rates of duty depending upon MRP affixed / not affixed or sold in bulk form. The appellants required cement for self-consumption (for doing some civil work within the plant). These cement bags were issued to the contractor who was awarded a civil construction contract for their 1600 TPD Kiln project. The cement bags were issued bearing MRP of Rs.185/- and duty was paid as per the rate indicated from time to time against Sl.No. 1A of the table appended to the Notification No. 4/2006-CE dated 01.03.2006. The payment of duty in regard to self-use and also in regard to free issue of cement of the contractor was duly recorded in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey were selling cement to retail customers as well as industrial/institutional consumers (Not for Retail sale bags viz. NFR Bags). They paid excise duty @ Rs. 600/- per tonne or 12% ad valorem on clearances made to retail customers depending on the quantity of cement sold. As regards sale to industrial/institutional customers and self-consumption, they availed exemption under Notification No. 4/2007-C.E., dated 1-3-2007 and paid excise duty @ Rs. 400/- per tonne. During the impugned period, the Appellant claimed concessional rate of duty on 28,470.20 MT of cement cleared to various consumers. A Show Cause Notice No. 03/2008, dated 8-4-2008 was issued alleging that only 2,980.95 MT of the said clearances, sold to M/s. Visaka Industries Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicable to packages intended for retail sale in Chapter II of the said rules, will not apply to the clearances of cement by the appellant to its Industrial or Institutional consumers. .. 4.8 In respect of remaining 945.05 MTs for self-consumption inside the factory and 632.30 MTs unsold quantity at warehouses (Sl. Nos. 11 to 12) of para 2(i) above by no stretch of imagination would these clearances can be considered as retail sales . They would also not fall within the ambit of definition of retail sale and Rule 3(q) of the SoW M Rules , which defines Retail Sale Price as follows : retail sale , in relation to a commodity, means the sale, distribution or delivery of such commodity through retai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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