https://www.taxtmi.com/caselaws?id=429244 Concessional excise duty treatment for packaged cement depends on whether retail sale price declaration is required under the packaged-commodities rules. Cement supplied in 50 kg bags directly to industrial consumers or institutional consumers is outside the retail-sale regime, because the relevant exclusion applies disjunctively to either category. Cement used for self-consumption likewise does not constitute retail sale. The concessional benefit under the relevant excise notifications therefore applies to those clearances. Clearances to individual consumers remain retail sales and may attract duty under the applicable framework. Penalty is not warranted where duty and interest are paid and there is no clandestine removal or mala fide conduct. en-us Thu, 20 Oct 2022 00:00:00 +0530 Fri, 21 Oct 2022 07:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429244 Concessional excise duty treatment for packaged cement depends on whether retail sale price declaration is required under the packaged-commodities rules. Cement supplied in 50 kg bags directly to industrial consumers or institutional consumers is outside the retail-sale regime, because the relevant exclusion applies disjunctively to either category. Cement used for self-consumption likewise does not constitute retail sale. The concessional benefit under the relevant excise notifications therefore applies to those clearances. Clearances to individual consumers remain retail sales and may attract duty under the applicable framework. Penalty is not warranted where duty and interest are paid and there is no clandestine removal or mala fide conduct. Case-Laws Central Excise Thu, 20 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429244