https://www.taxtmi.com/caselaws?id=371718 The Tribunal allowed the appeals in a case concerning concessional duty claims for Cement under Notification No. 4/2006. The appellants, engaged in Cement manufacturing, sought concessional duty for clearance to industrial organizations/consumers. The Tribunal held that direct sales to consumers without marking of RSP did not qualify as 'retail sale' under Rule 2(q) of the PC Rules. Consequently, the impugned orders were set aside as legally unsustainable, emphasizing the need for sales through retail sale agencies for transactions to be considered 'retail sale.' en-us Mon, 23 Apr 2018 00:00:00 +0530 Mon, 10 Dec 2018 09:37:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371718 The Tribunal allowed the appeals in a case concerning concessional duty claims for Cement under Notification No. 4/2006. The appellants, engaged in Cement manufacturing, sought concessional duty for clearance to industrial organizations/consumers. The Tribunal held that direct sales to consumers without marking of RSP did not qualify as 'retail sale' under Rule 2(q) of the PC Rules. Consequently, the impugned orders were set aside as legally unsustainable, emphasizing the need for sales through retail sale agencies for transactions to be considered 'retail sale.' Case-Laws Central Excise Mon, 23 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371718