https://www.taxtmi.com/caselaws?id=391367 Cement cleared in 50 kg bags for bulk supply to institutional or industrial consumers, marked for industrial use and without a retail sale price, fell within Notification No. 04/2006-CE (Sl. No. 1C). The applicable exemption was treated as covering such institutional clearances on the basis of the prior binding view on the same notification and similar supplies, so the demand and related interest on those sales could not survive. Duty and interest, if any, remained payable on sales to individuals. Penalties were set aside, and the matter was remanded only for recomputation of the surviving duty and interest liability. en-us Fri, 09 Aug 2019 00:00:00 +0530 Sun, 26 Jan 2020 09:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391367 Cement cleared in 50 kg bags for bulk supply to institutional or industrial consumers, marked for industrial use and without a retail sale price, fell within Notification No. 04/2006-CE (Sl. No. 1C). The applicable exemption was treated as covering such institutional clearances on the basis of the prior binding view on the same notification and similar supplies, so the demand and related interest on those sales could not survive. Duty and interest, if any, remained payable on sales to individuals. Penalties were set aside, and the matter was remanded only for recomputation of the surviving duty and interest liability. Case-Laws Central Excise Fri, 09 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391367