2018 (12) TMI 851

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....endent (AR) for the Respondent ORDER Per: Ramesh Nair The issue involved is whether the appellant is entitled for concessional rate of duty in terms of Notification No. 04/2006-CE dated 01.03.2006 (Serial No. 1C), for the clearances to various Institutional consumers or industrial consumers. 2. Shri Anand Nainawati, ld. Counsel appearing on behalf of the appellant submits that the issue has....

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....Tribunal in the case of M/s Shri Cement Ltd. vs Commr. of Central Excise 2017-TIOL-219-CESTAT-DEL., as well as in the case of Diamond Cement vs Commr. of Central Excise, 2017 (352) ELT 177 (S.C.), where it was observed that: '5. We note that a similar situation came up before the Tribunal in the case of Prism Cement where the sale of cement to various categories of buyers, including individuals ....