https://www.taxtmi.com/caselaws?id=448419 Cement cleared in 50 kg bags to industrial or institutional consumers was treated as eligible for the concessional rate under Sl. No. 1C of Notification No. 4/2006-CE, because the absence of a retail sale price declaration could not by itself defeat the exemption where such declaration was not required under the packaged commodities rules. The text also notes that a duty demand based on vague show cause notices, without a clear factual foundation showing retail sales or excluding industrial or institutional consumers, is vulnerable, and that prolonged adjudication may further weaken the demand. On this reasoning, the duty and interest confirmation were set aside with consequential relief. en-us Wed, 17 Jan 2024 00:00:00 +0530 Thu, 18 Jan 2024 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448419 Cement cleared in 50 kg bags to industrial or institutional consumers was treated as eligible for the concessional rate under Sl. No. 1C of Notification No. 4/2006-CE, because the absence of a retail sale price declaration could not by itself defeat the exemption where such declaration was not required under the packaged commodities rules. The text also notes that a duty demand based on vague show cause notices, without a clear factual foundation showing retail sales or excluding industrial or institutional consumers, is vulnerable, and that prolonged adjudication may further weaken the demand. On this reasoning, the duty and interest confirmation were set aside with consequential relief. Case-Laws Central Excise Wed, 17 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448419