https://www.taxtmi.com/caselaws?id=440837 Cement cleared in 50 kg bags to builders, hotels, hospitals and government or manufacturing entities was treated as sales to industrial or institutional customers, making the concessional exemption available under the relevant notifications. Applying its earlier decision in the same appellant's matter, the Tribunal held that such clearances qualified for Notification No. 4/2006-CE and Notification No. 12/2012-CE. On that basis, the duty demand was not sustainable, and the associated interest and penalties were set aside. en-us Fri, 16 Jun 2023 00:00:00 +0530 Fri, 28 Jul 2023 09:19:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440837 Cement cleared in 50 kg bags to builders, hotels, hospitals and government or manufacturing entities was treated as sales to industrial or institutional customers, making the concessional exemption available under the relevant notifications. Applying its earlier decision in the same appellant's matter, the Tribunal held that such clearances qualified for Notification No. 4/2006-CE and Notification No. 12/2012-CE. On that basis, the duty demand was not sustainable, and the associated interest and penalties were set aside. Case-Laws Central Excise Fri, 16 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440837