Direct sale without retail sale routing preserves concessional duty benefit under the cement exemption notification.

Direct sales of cement to institutional or industrial consumers, without routing through a retail sale agency or intermediary and without retail sale marking, did not satisfy the statutory concept of retail sale. Applying the settled test from earlier decisions, the Tribunal held that the concessional duty benefit under Notification No. 04/2006-CE could not be denied on that basis. As the issue was already settled and no different factual or legal basis was shown, the impugned order was set aside and the assessee was found entitled to the concession.

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Issues: Whether concessional rate of duty under Notification No. 04/2006-CE dated 01.03.2006 was available for clearances of cement made to institutional consumers or industrial consumers.

Analysis: The Tribunal held that the issue had already been settled in the appellant's own case and in other decided matters. It followed the earlier view that the nature of the sale had to be examined with reference to the definition of retail sale, and that direct sales of cement without RSP marking to consumers, not routed through any retail sale agency or intermediary, did not answer the statutory concept of retail sale. Since the matter was no longer res integra and the earlier orders had already applied the governing legal test, there was no basis to sustain the impugned order.

Conclusion: The assessee was entitled to the concessional benefit, and the impugned order was set aside.

Final Conclusion: The appeal succeeded on the ground that the disputed clearances did not attract denial of the concessional notification benefit.

Ratio Decidendi: Where goods are sold directly to consumers without routing through a retail sale agency or other intermediary, the statutory concept of retail sale is not satisfied, and the concessional notification benefit cannot be denied on that basis.

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