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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 ..... inky Arora, Advocate, for the Assessee. Shri Yogesh Agarwal, DR, for the Department. ORDER [Order per : Justice Satish Chandra, President]. - Both the appeals, i.e. (i) A. No. E/3519 of 2010; and (ii) A. No. E/3691 of 2010 are cross appeals filed by the assessee-appellants as well as Department against the Order-in-Original No. 13/COMR/CEX/ADJ/STN/2010, dated 29-7-2010 passed by the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich were exported to Nepal. Being aggrieved, the Department has filed the cross-appeal. 3. With this background, we have heard Ms. Pinky Arora, Learned Counsel for the assessee-appellants and Shri Yogesh Agarwal, Learned DR for the Department. 4. After hearing both sides and on perusal of the record, it appears that the assessee-appellants have sold the goods directly to the consumer w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared without marketing of RSP and with an endorsement of "not for re-sale". 5. Thus, in view of the above, the sale to the individual without any intermediary person is entitled for concessional rate of duty and is covered by the above-mentioned decision of this Tribunal. 6. Regarding the sale to Nepal, the issue has come up for consideration before this Tribunal in the case of Ultrate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) Rules, 1977 (Chapter-II thereof)/the Legal Metrology (Packaged Commodities) Rules, 2011 (with effect from 1-4-2011) are not applicable thereto and consequently the benefit of exemption Notification 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 & Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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