Cement exemption for institutional sales requires reconsideration after CBEC circular clarified retail sale price marking requirements.

Entitlement to exemption under Notification No. 4/2006-C.E., as amended, for cement cleared in 150 kg packed form to industrial or institutional consumers had to be reconsidered in light of a CBEC circular dated 12.06.2008. The circular explained that no retail sale price was required to be printed for goods sold to such consumers or otherwise than as retail sale. Because this circular had not been placed before the adjudicating authority, the existing adjudication was set aside and the matter was remitted for fresh decision after granting the assessee a reasonable opportunity of hearing.

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Issues: Whether the matter required remand for fresh adjudication after considering the CBEC circular relating to the exemption notification applicable to cement cleared in packed condition to industrial or institutional consumers.

Analysis: The appeal concerned entitlement to the benefit of Notification No. 4/2006-C.E., as amended, in respect of cement cleared in 150 kg packed form to industrial or institutional consumers. A subsequent CBEC circular dated 12.06.2008, explaining the relevant explanation in the notification and stating that no retail sale price was required to be printed for goods sold to such consumers or otherwise than as retail sale, had not been before the adjudicating authority. In these circumstances, the existing adjudication was set aside so that the Commissioner could reconsider the issue in the light of the circular and after granting the assessee a reasonable opportunity of hearing.

Conclusion: The matter was remitted to the adjudicating authority for a fresh decision after considering the CBEC circular and after hearing the assessee.

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