https://www.taxtmi.com/caselaws?id=333929 Packaged cement supplied under a contract with a declared retail sale price remained eligible for concessional duty under the exemption notification. The transaction price was treated as the maximum sale price and corresponded to the retail sale price, so the benefit could not be denied merely because the buyer was an industrial consumer. The proviso invoked by Revenue applied only where declaration of retail sale price was not required and had not been made. The commentary follows the Tribunal's earlier view that refund sanction was proper on these facts. en-us Thu, 14 Jul 2016 00:00:00 +0530 Thu, 27 Oct 2016 08:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333929 Packaged cement supplied under a contract with a declared retail sale price remained eligible for concessional duty under the exemption notification. The transaction price was treated as the maximum sale price and corresponded to the retail sale price, so the benefit could not be denied merely because the buyer was an industrial consumer. The proviso invoked by Revenue applied only where declaration of retail sale price was not required and had not been made. The commentary follows the Tribunal's earlier view that refund sanction was proper on these facts. Case-Laws Central Excise Thu, 14 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333929