https://www.taxtmi.com/caselaws?id=163231 Cement cleared in 50 kg bags to industrial and institutional consumers was held eligible for the benefit of Notification No. 4/2006-CE because such clearances were treated as covered by Sl. No. 1B or 1C, read with the second proviso to the Explanation to Sl. No. 1C. The Tribunal relied on its earlier decision and accepted the Board's clarification as supporting this view, while rejecting the contrary argument based on the absence of printed retail sale price for such sales. On that basis, the duty demand and equal penalty were set aside. en-us Mon, 08 Dec 2008 00:00:00 +0530 Wed, 26 Mar 2014 17:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163231 Cement cleared in 50 kg bags to industrial and institutional consumers was held eligible for the benefit of Notification No. 4/2006-CE because such clearances were treated as covered by Sl. No. 1B or 1C, read with the second proviso to the Explanation to Sl. No. 1C. The Tribunal relied on its earlier decision and accepted the Board's clarification as supporting this view, while rejecting the contrary argument based on the absence of printed retail sale price for such sales. On that basis, the duty demand and equal penalty were set aside. Case-Laws Central Excise Mon, 08 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163231