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TMI Blog2019 (3) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Member (Technical) Shri Atul Gupta (Advocate) Shri Utkarsh Malviya (Advocate) for Appellants Shri Rajeev Ranjan (Joint Commr.) AR for Respondent ORDER Per: Anil Choudhary The present appeal has been filed by M/s Jaypee Sikandrabad Cement Grinding Unit, Sikandrabad against the impugned order Order-in-Original No.21-22/Commr./Noida/2013-14 dated 28/11/2013 was passed by the learned Commissioner, Customs, Central Excise Service Tax, Noida. 2. The issue in the present case primarily involves the determination regarding the entitlement of benefit to the party in terms of SI. No. 1C of Notification No.04/2006 dated 01/03/2006 and Entry 52 of the Notification No.12/2012-CE dated 17/03/2012. 3. The brief fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded for Retail Sale) on packaged commodities meant for industrial use or institutional consumers. The appellant has been clearing the impugned goods to builders, infrastructure companies, Government s infrastructure department, etc. by treating them as industrial/institutional consumers hence not requiring them to declare the price of the goods and making them eligible for the benefit under the Notifications mentioned hereinabove. Therefore, when the retail price of the goods is not required to be declared in the terms of the SWMPC Rules, the duty shall be determined as if the goods were cleared in other than packaged form. 4. Show cause notices were issued to the appellant for the period of January to December, 2012 proposing to deny t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein this Tribunal has clearly held that cement in 50Kg bags sold to builders/developers qualifies as sales to institutional consumers and benefit of SI. No. 1C of Notification No.04.2006-CE, is available to such clearances. 7. Heard the learned A.R. for the Revenue, who has relied on the impugned order. 8. Having considered the rival contentions and the case law cited by the counsel for the appellant, we find that the builder and construction companies qualify as institutional/industrial consumers, hence the benefit of the said Notifications would be available to the assessee. Accordingly, we set aside the impugned order and allow the appeal. The appellant shall be entitled to consequential benefits, in accordance with law (Dict ..... X X X X Extracts X X X X X X X X Extracts X X X X
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