2016 (12) TMI 25

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in, Advocate Present for the Respondent: Sh. R. K. Manjhi, AR Per: B. Ravinchandran: These two appeals are against the common impugned order dated 07.11.2008 of Commissioner of Central Excise, Jaipur-II. The appellants are engaged in the manufacture of cement liable to Central Excise duty. They were claiming concessional duty in terms of Sl. No. 1C of Notification No. 4/2006-CE dated 01.0....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndustrial / Government supplies not for re-sale". In terms of 3rd proviso to the Notification No. 4/2006-CE where the retail sale price of the goods is not required to be declared under PC Rules and thus not declared, the duty shall be determined as in the case of goods cleared in other then packaged form. It was contended that the Commissioner did not give his finding regarding non applicability ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....efinition of retail package, such package must have been intended for retail sale. The Tribunal in Swan Sweets Pvt. Ltd. vs. CCE, Rajkot - 2006 (198) ELT 565 (Tri. Mum.) as affirmed by Hon'ble Supreme Court in CCE, Rajkot vs. Makson Confectionery Pvt. Ltd. - 2010 (259) ELT 5 (SC) held that whether a packaged commodity is intended for retail sale or not will depend on the person who organise the di....