2019 (6) TMI 1543

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.... and the same is supplied to the customer without affixing any MRP and was supplied under Serial No. 1C of exemption Notification No. 4/2006-C.E., dated 1-3-2006 and subsequent analogous Notification. The demand was raised against them on the ground that Institutional Consumer is defined under Rule 2A of Standards of Weights and Measures (Packaged Commodities) Rules, 1977 to mean those consumer who buy packaged commodity directly from the manufacturers/packers for service industry like transportation (including airways, railways), hotel or any other similar industry. The cement is used in construction industry cannot be said to be service industry similar to service industry of transportation and hotel and therefore the packages required de....

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....aged form since from January 2008 to March 2008. Therefore on the ground that the assessee is not eligible to avail the benefit of concessional rate of duty to Rs. 400.00 per metric tonne as envisaged in the Notification, a show cause notice was issued claiming additional duty, penalty, etc. The assessee replied to the show cause notice contending that, according to Notification No. 4/2006, dated 1-3-2006 as amended by Notification No. 4/2007 C.E., dated 1-3-2007, where the retail sale price of the goods are not required to be declared tinder the Standards and Weights and Measures (Packaged Commodities) Rules, 1977 and thus not declared, the duty shall be determined as is in the case of goods cleared in other than packaged form. Th....

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....m Industries Limited v. CCE, Jaipur reported in 2004 (175) E.L.T. 779 (Tri. - Del), which was followed by the Tribunal in the case of M/s. Chettinal Cement Corporation Limited v. CCE, Trichy reported in 2009-TIOL-139-CESTAT-MADRAS, where it was held that, Construction is treated as an industry under the various statutes and it in feet, is one of the biggest industries in any Country, the construction industry is a service industry and therefore, the assessee is entitled to the concessional rate of excise duty and therefore, it set aside the order passed by the adjudicating authority and held that, the assessee is entitled to the benefit of the Notification. Aggrieved by the said order, the revenue is in appeal. 3. The Learned ....