https://www.taxtmi.com/caselaws?id=252062 Cement cleared free of cost for construction within the factory premises was held, on a prima facie basis, not to fall within the concessional duty notification applicable to packaged cement assessed with reference to retail sale price. The expression "retail sale price" was treated as referring to goods capable of sale to the ultimate consumer, whereas these clearances were not sales. As the exemption claim was not established at the interim stage, waiver of pre-deposit was declined in part and a pre-deposit was directed, with the balance duty, interest, and recovery stayed on compliance. en-us Mon, 14 Jul 2014 00:00:00 +0530 Thu, 09 Oct 2014 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252062 Cement cleared free of cost for construction within the factory premises was held, on a prima facie basis, not to fall within the concessional duty notification applicable to packaged cement assessed with reference to retail sale price. The expression "retail sale price" was treated as referring to goods capable of sale to the ultimate consumer, whereas these clearances were not sales. As the exemption claim was not established at the interim stage, waiver of pre-deposit was declined in part and a pre-deposit was directed, with the balance duty, interest, and recovery stayed on compliance. Case-Laws Central Excise Mon, 14 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252062