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TMI Blog2018 (2) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... C Circular No.124/02/2008 CX-3, DT.12/06/2008 vide Para 3 read with Para 2 (ii) of the Circular categorically states that exemption would be eligible under Sl.No.1C of N/N. 4/2006-CE whenever the goods are sold to institutional/industrial consumers - demand not sustainable - appeal dismissed - decided against Revenue. - E/376/2009 - 42165/2017 - Dated:- 20-9-2017 - Ms. Sulekha Beevi C.S. Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ckaged form, where the retail price of the goods is not required to be declared under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 ( PC Rules ). In the present case, since the cement manufactured by the Respondent was cleared to industrial and institutional consumers and the cement packages carried the remark not for resale, meant for industrial/institutional consumpti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w come before the Tribunal. 2. Ld. D.R, Shri K.P. Muralidharan reiterates the grounds of appeal. 3. On behalf of the respondent, Ld. Advocate, Shri Sai Prasanth made the following oral and written submissions which can be summarised as under : (i) As per Rule 2A (a) of the PC Rules, the chapter pertaining to declaration of MRP shall not be applicable to packages of commodities sold above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot conjunctively. Reliance is placed on Heidelberg Cement (India) Ltd. Vs CCE [2015 (315) ELT 53 (Tri. - Mumbai)] and ACC Ltd. Vs. CCE [2017-VIL-747-CESTAT-CHE-CE]. (iii) The issue has also been settled in favour of the Respondents in their own case for the same period and is no longer res integra. In Grasim Industries Ltd. (Unit-I) Vs. Commissioner of C.Ex., Trichy, 2009 (238) E.L.T. 655, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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