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of <h1>Tribunal overturns Commissioner's decision on benefit denial, directs reevaluation</h1> The Tribunal set aside the Commissioner's decision denying the benefit of Notifications No. 4/2006-C.E. and No. 4/2007-C.E. to the assessee for cement ... Cement, packed cement - whether the benefit of N/N. 4/2006-C.E., dated 1-3-2006 as amended by N/N. 4/2007-C.E., dated 1-3-2007 is admissible to cement cleared by the appellants in packed condition (150 kgs.) to industrial/institutional consumers during the period April 2007 to February 2008? Issues:Interpretation of Notification No. 4/2006-C.E. and Notification No. 4/2007-C.E. for cement clearance to industrial/institutional consumers from April 2007 to February 2008.Analysis:The case involved a dispute regarding the applicability of Notification No. 4/2006-C.E. and Notification No. 4/2007-C.E. to cement cleared in packed condition (150 kgs.) to industrial/institutional consumers during a specific period. The Commissioner denied the benefit of the notification to the assessee, leading to a demand for differential duty and imposition of penalties amounting to over Rs. 3.5 crores. The assessee argued that the goods removed in packed form should be deemed to have been removed otherwise, citing support from the Explanation to the relevant entries in the notification. The Commissioner, however, ruled against this interpretation. Notably, a recent circular of the CBEC (F. No. 124/02/08-CX3, dated 12-6-2008) was presented by the consultant during the proceedings, which was not available to the Commissioner earlier. This circular clarified that no retail sale price (RSP) needed to be printed on goods sold to institutional/industrial consumers or otherwise than as retail sale. The consultant relied on this circular, emphasizing its relevance to the case. Given the significance of this circular and the substantial amount at stake, the Tribunal decided to dispose of the appeal finally.The Tribunal, after considering the arguments and the new circular, set aside the impugned order and allowed the appeal by way of remand. The Commissioner was directed to reevaluate the issue in light of the CBEC circular and provide the assessee with a fair opportunity to present their case. This decision aimed to ensure a just and informed decision based on the latest legal interpretation available, emphasizing the importance of a thorough reconsideration of the matter.
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