2018 (8) TMI 458

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....Respondent(s): Shri T.K. Sikdar (A.R.) ORDER Per: Ramesh Nair, The issue involved in the present appeals is that whether the appellant are entitled for the concession vide notification No. 4/2006-C.E. dated 01.03.2006 (exemption entry S. no. 1C) in respect of cement supplied without affixing MRP to the customer sold directly by the appellant manufacturer to the said customer. The case of ....

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....wherein the exemption notification has been extended to the assessee. 3. On the other hand, Shri T.K. Sikdar, Ld Asst. Commissioner (AR) appearing on behalf of the Revenue, reiterates the finding of the order. He further submits that in the identical case against the Tribunal's order, the revenue has preferred an appeal before the Hon'ble Supreme Court and the same has been admitted which is re....

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..... dated 01.03.2006 (Serial no. 1C) read with 3rd proviso of the explanation of the goods given in the said notification. The identical issue has been considered in the case of Diamond Cement (supra) wherein the principal bench of this Tribunal passed the following order: "5. After hearing both sides and on perusal of the record, it appears that the assessee-appellants have sold the goods direct....

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.... RSP and with an endorsement of "not for resale". 6. Thus, in view of the above, the sale to the individual without any intermediary person is entitled for concessional rate of duty and is covered by the above-mentioned decision of this Tribunal. 7. Following the ratio of the aforesaid decision, we set aside the impugned order and allow the appeal filed by the assessee-appellants with conseq....