https://www.taxtmi.com/caselaws?id=163230 Cement cleared in 50 kg bags to industrial and institutional consumers was held to fall within the exemption under Notification No. 4/2006-CE. The Tribunal applied its earlier interpretation of Sl. No. 1C, read with the second proviso to the Explanation, and followed the prior ratio that such clearances were covered by Sl. No. 1B or 1C. Because the facts were identical, the denial of exemption was found unsustainable and the duty demand and penalty were set aside. en-us Tue, 16 Jun 2009 00:00:00 +0530 Wed, 26 Mar 2014 17:03:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163230 Cement cleared in 50 kg bags to industrial and institutional consumers was held to fall within the exemption under Notification No. 4/2006-CE. The Tribunal applied its earlier interpretation of Sl. No. 1C, read with the second proviso to the Explanation, and followed the prior ratio that such clearances were covered by Sl. No. 1B or 1C. Because the facts were identical, the denial of exemption was found unsustainable and the duty demand and penalty were set aside. Case-Laws Central Excise Tue, 16 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163230