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TMI Blog2017 (1) TMI 1578X X X X Extracts X X X X X X X X Extracts X X X X ..... e Standards of Weights and Measures (Packaged Commodities) Rules, 1977 will not apply - the sale to the individual without any intermediary person is entitled for concessional rate of duty. Sale to Nepal - Held that: - where retail sale price was not required to be cleared other than package form would be entitled to the benefit of the Notification No. 4/2006-C.E - the benefit of Notification No. 4/2006-C.E., dated 1-3-2006 was granted. Appeal allowed - decided in favor of appellant-assessee. - Appeal No. E/3519/2010 with Cross Appeal No. E/3691/2010 - Final Order Nos. 50523-50524/2017 - Dated:- 24-1-2017 - Dr. Satish Chandra, President and Shri V. Padmanabhan, Member (T) Ms. Pinky Arora, Advocate, for the Assessee. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants have sold the goods directly to the consumer which includes the Government agencies, builders, institutions and individuals without involving a retail sale agency or other institutionally, and has, therefore, not fulfilled the criteria of retail sale . Hence, the definition of Retail Sale as per Rule 2(q) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 will not apply. This ratio was laid down by this Tribunal in a number of cases which includes Prism Cement Ltd. v. CCE, Bhopal, Final Order Nos. 53855-53856/2016, dated 28-9-2016 [2017 (357) E.L.T. 1003 (Tri.-.Del.)], wherein it was observed that when the sales are direct without any intermediary person and it was not meant for resale, then the concess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 4/2006 (S. No. 1C) is also not applicable. Based on this contention, Revenue demanded duty at the tariff rate leading to the impugned demand. 5. The Tribunal in the case of Jaypee Bela Rewa Plant v. C.C.E., Bhopal - Final Order Nos. 55462-55463/2016, dated 29-11-2016 has observed that where retail sale price was not required to be cleared other than package form would be entitled to the benefit of the Notification No. 4/2006-C.E. 6. In view of above settled legal proposition, we set aside the impugned order and allow the claim of the appellant-assessee in getting the benefit under Notification. 7. Following the ratio of the aforesaid decision, we set aside the impugned order and allow the appeal filed by the assessee-appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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