TaxTMI 
TaxTMI 
2016 (12) TMI 281
X X X X Extracts X X X X
X X X X Extracts X X X X
....ORDER Per Justice Dr. Satish Chandra: The present appeal is filed by the appellant against the order dated 25.3.2009 in Excise Appeal No. 1712/2009. 2. The brief facts of the case are that the appellants were engaged in the manufacture of cement of various types. The appellants claim exemption from payment of duty in terms of said notification and were paying duty at the rate of Rs. 400/- per M....
X X X X Extracts X X X X
X X X X Extracts X X X X
....efines the expression as the package containing a number of retail packages, where such first mentioned package is intended for sale, distribution or delivery to an intermediary and is not intended for sale directly to a single consumer or a commodity sold to an intermediary in bulk to enable such intermediary to sell, distribute or deliver such commodity to the consumer in smaller quantities, or ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ary details relating to the retail packages contained in such wholesale packages and would require to have the retail sale price on each of the said packages. It is also pertinent to note that in terms of proviso to Rule 6 and in terms of Rule 34 of the said Rules there are specific provisions which would exempt the requirement of such declaration of the price. 4. With this back ground, heard Ms.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t and rightly eligible for concessional rate of duty as service institution. Even if it is considered that these institutions do not come under the category of other similar service industry , as per Rules, the fact remains that the sale to these institutions are not covered by the definition of retail sale as per Rule 2(q) of the said Rules. Admittedly, the cement without marking of RSP has been ....