2018 (12) TMI 851

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....pellant Shri S.N. Gohil, Superintendent (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....

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....cal issue adjudication has come up before the 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....