https://www.taxtmi.com/caselaws?id=212168 Prima facie entitlement to the concessional duty rate under Sl. No. 1A of Notification No. 4/2007-C.E. was accepted where the dispute turned on whether retail sale price declaration was required for cement cleared for self-consumption and inter-unit transfer. The appellant maintained that the goods were intended for sale to different consumers and that some self-consumption clearances did not negate the declaration requirement. On that basis, the claim to the concession was found prima facie sustainable, and waiver of pre-deposit was granted with recovery of the disputed amounts stayed pending disposal of the appeals. en-us Mon, 09 May 2011 00:00:00 +0530 Wed, 04 Apr 2012 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212168 Prima facie entitlement to the concessional duty rate under Sl. No. 1A of Notification No. 4/2007-C.E. was accepted where the dispute turned on whether retail sale price declaration was required for cement cleared for self-consumption and inter-unit transfer. The appellant maintained that the goods were intended for sale to different consumers and that some self-consumption clearances did not negate the declaration requirement. On that basis, the claim to the concession was found prima facie sustainable, and waiver of pre-deposit was granted with recovery of the disputed amounts stayed pending disposal of the appeals. Case-Laws Central Excise Mon, 09 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212168