2017 (8) TMI 107 - SCH - Central Excise

Condonation of delay - Cement - benefit of concessional rate of duty in terms of Sl. No. 1C in N/N. 4/2007-CE dated 01.03.2007 - the decision in the case of CCE Bhopal Versus M/s Maihar Cement 2016 (12) TMI 275 - CESTAT NEW DELHI contested where it was held that the sales made directly to various actual users will not be covered by the category of retail sale - Held that - delay condoned - appeal admitted.