9911796707
TMI Blog2016 (12) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... at the product is of such nature, that can be used only by industrial consumer, namely, tyre re-treading units - whether the liability of appellant to discharge duty for the said goods is under the provisions of Section 4 or Section 4A? - Held that: - the appellants made categorical assertion, which is not rebutted with evidence, that they have never sold directly to any consumers, leave-alone, In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded in favor of appellant-assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... at the whole issue revolves around the contention of the Revenue that the product is usable only by tyre re-treading industry and as such, cannot be covered under Section 4A as P.C. Rules will not apply to the impugned goods. It is the case of the appellant that they have never sold the impugned goods directly to any of the institutional/industrial consumers. All their sales were to/through their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue seeks to assess the impugned goods under the provisions of Section 4 on the ground that the product is of such nature, that can be used only by industrial consumer, namely, tyre re-treading units. This apparently is the only reason on which the assessment followed by the appellant in terms of Section 4A is sought to be varied. We find that the appellants made categorical assertion, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .) held that in the absence of such endorsement, it cannot be said that the goods are cleared for institutional/industrial consumers. The said decision of the Tribunal has been affirmed by the Hon'ble Supreme Court in 2015 (319) ELT A-229 SC and has been followed in the other decision of the Tribunal in Nico Tiles v. CCE, Raigar, 2015 (315) ELT 296 (Tri.-Mum.) & SPL Ltd. vs. CCE, Rohtak, Final Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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