https://www.taxtmi.com/caselaws?id=343453 The Tribunal concluded that M/s Sanghi Industries Ltd was eligible for a concessional rate of excise duty for cement sold in 50 kg bags to industrial and institutional consumers without declaring the MRP. Buyers were properly classified, with social, educational, and governmental entities considered institutional consumers. The Tribunal upheld that goods sold to such consumers did not require MRP declaration, dismissing the Revenue's demands for differential duty. Consequently, the Tribunal allowed M/s Sanghi Industries Ltd's appeals and rejected the Revenue's appeals, affirming the eligibility for concessional duty rates under Notification No. 4/2006-CE. en-us Mon, 15 May 2017 00:00:00 +0530 Mon, 12 Nov 2018 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343453 The Tribunal concluded that M/s Sanghi Industries Ltd was eligible for a concessional rate of excise duty for cement sold in 50 kg bags to industrial and institutional consumers without declaring the MRP. Buyers were properly classified, with social, educational, and governmental entities considered institutional consumers. The Tribunal upheld that goods sold to such consumers did not require MRP declaration, dismissing the Revenue's demands for differential duty. Consequently, the Tribunal allowed M/s Sanghi Industries Ltd's appeals and rejected the Revenue's appeals, affirming the eligibility for concessional duty rates under Notification No. 4/2006-CE. Case-Laws Central Excise Mon, 15 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343453