2018 (12) TMI 851

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..... ENT LIMITED VERSUS C.C.E. & S.T. BHAVNAGAR [2018 (12) TMI 487 - CESTAT AHMEDABAD], where it was held that Identical issue adjudication has come up before the Tribunal in the case of Diamond 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 - appeal al .....

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..... elied on the Tribunal s order in the case of Ultratech Cement Limited vs. CCE ST, Bhavnagar 2018 (8) TMI 458 CRSTAT Ahmedabad. 3. Shri S.N. Gohil, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterated the findings of the impugned order. 4. On careful considering the submissions made by both the sides, we find that the issue is no more res-integra and the same has b .....

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..... of retail sale as per Rule 2(q) of the PC Rules are to be examined before deciding the nature of sale. Admittedly, the cement without marking of RSP has been sold by the appellant directly to consumers and as such these transactions 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 .....

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