https://www.taxtmi.com/caselaws?id=244890 Cement bags cleared to a housing corporation and for captive use were treated as falling within the exception for supplies to specified institutional or industrial consumers under Rule 2A of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977. The notification's differential treatment depended on whether retail sale price was required to be declared, and the Revenue's proviso was inapplicable because the conditions that RSP was not required to be declared and was not declared had to coexist. The earlier Sagar Cements ruling was found prima facie applicable, and the legal metrology communication did not change that position. Complete waiver of pre-deposit and stay of recovery pending appeal was granted. en-us Thu, 09 May 2013 00:00:00 +0530 Wed, 12 Mar 2014 07:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244890 Cement bags cleared to a housing corporation and for captive use were treated as falling within the exception for supplies to specified institutional or industrial consumers under Rule 2A of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977. The notification's differential treatment depended on whether retail sale price was required to be declared, and the Revenue's proviso was inapplicable because the conditions that RSP was not required to be declared and was not declared had to coexist. The earlier Sagar Cements ruling was found prima facie applicable, and the legal metrology communication did not change that position. Complete waiver of pre-deposit and stay of recovery pending appeal was granted. Case-Laws Central Excise Thu, 09 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244890