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TMI Blog2016 (12) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... tly to individuals without marking of any MRP on the bags - Held 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 was considered. The Tribunal in the case of M/s Prism Cement Limited Versus CCE, Bhopal And Vice-Versa [2016 (10) TMI 828 - CESTAT NEW DELHI] held that the definition of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appeal No. 1038 & 232 of 2009 - Final Order Nos.54589-54590/ 2016 - Dated:- 28-10-2016 - (Dr.) Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Present for the Appellant: Sh. Amit Jain, Advocate Present for the Respondent: Sh. R. K. Manjhi, AR Per: B. Ravinchandran: These two appeals are against the common impugned order dated 07.11.2008 of Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e present case as the sales were made directly to the consumers at the negotiated price and no RSP were marked on the packages. The bags used for such supply were also marked as MRP not applicable for institutional / industrial / Government supplies not for re-sale . In terms of 3rd proviso to the Notification No. 4/2006-CE where the retail sale price of the goods is not required to be declared u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bags. We find similar matter came for decision before the Tribunal. The Hon ble Supreme Court in Jayanti Food Processing (P) Ltd. vs. CCE, Rajasthan - 2007 (215) ELT 327 (SC) held that in order to be covered under the definition of retail package, such package must have been intended for retail sale. The Tribunal in Swan Sweets Pvt. Ltd. vs. CCE, Rajkot - 2006 (198) ELT 565 (Tri. Mum.) as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do not qualify as retail sale in view of the statutory definition which requires sale, distribution or delivery of such commodity through retail sale agency or other instrumentality for consumption by an individual. In the present case, the sales without RSP marking is direct to the consumer not through an intermediary as such the criteria for retail sale has not been fulfilled. As such, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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