2016 (12) TMI 25

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....ndent: 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 01.03.2006 for clearances to various industr....

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....-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 of PC Rules with a specific reference to R....

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.... 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 distribution and sale of product and on none els....