2018 (12) TMI 487

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ond Cement vs Commr. of Central Excise [2017 (1) TMI 1476 - CESTAT NEW DELHI], where it was held that the sale to the individual without any intermediary person is entitled for concessional rate of duty - benefit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/367,473,499/2009-DB - A/10745-10747/2018 - Dated:- 23-4-2018 - PRESIDENT DR. SATISH CHANDRA And Mr. C.J. MATHEW .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s and Measure (Packaged Commodities) Rules 1977. Proceedings initiated culminating in the impugned orders. Being aggrieved by the said orders, the appellants have filed the present appeals. With this background, we heard Sh. A. Nainawati and Sh. Saurabh Dixit (Advocates) for the Appellants and Sh. A. Mishra and L. Patra (A.R.s) for the Respondent. 3. After hearing both the sides, it appears tha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

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

→ Full Text of the Document

X X   X X   Extracts   X X   X X