https://www.taxtmi.com/caselaws?id=126869 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. en-us Thu, 25 Sep 2008 00:00:00 +0530 Wed, 11 Oct 2017 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126869 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. Case-Laws Central Excise Thu, 25 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126869