https://www.taxtmi.com/caselaws?id=347110 The tribunal ruled in favor of the appellant, holding that the duty demand in the impugned order could not be sustained. The clearances to industrial and institutional consumers, as well as self-consumption and unsold stock, did not qualify as retail sales. Therefore, the appellant was entitled to the concessional rate of duty under Notification No. 4/2006-CE. The tribunal set aside the impugned order and allowed the appeal with consequential benefits as per law. en-us Mon, 21 Aug 2017 00:00:00 +0530 Mon, 30 Apr 2018 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347110 The tribunal ruled in favor of the appellant, holding that the duty demand in the impugned order could not be sustained. The clearances to industrial and institutional consumers, as well as self-consumption and unsold stock, did not qualify as retail sales. Therefore, the appellant was entitled to the concessional rate of duty under Notification No. 4/2006-CE. The tribunal set aside the impugned order and allowed the appeal with consequential benefits as per law. Case-Laws Central Excise Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347110