https://www.taxtmi.com/caselaws?id=372082 Direct sales of cement to institutional or industrial consumers, without routing through a retail sale agency or intermediary and without retail sale marking, did not satisfy the statutory concept of retail sale. Applying the settled test from earlier decisions, the Tribunal held that the concessional duty benefit under Notification No. 04/2006-CE could not be denied on that basis. As the issue was already settled and no different factual or legal basis was shown, the impugned order was set aside and the assessee was found entitled to the concession. en-us Thu, 18 Oct 2018 00:00:00 +0530 Mon, 17 Dec 2018 22:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372082 Direct sales of cement to institutional or industrial consumers, without routing through a retail sale agency or intermediary and without retail sale marking, did not satisfy the statutory concept of retail sale. Applying the settled test from earlier decisions, the Tribunal held that the concessional duty benefit under Notification No. 04/2006-CE could not be denied on that basis. As the issue was already settled and no different factual or legal basis was shown, the impugned order was set aside and the assessee was found entitled to the concession. Case-Laws Central Excise Thu, 18 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372082