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TMI Blog2019 (5) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate for the Assessee. Shri C. Mallikarjun Reddy, Superintendent (AR) for the Revenue. ORDER Per: P. Venkata Subba Rao These two appeals are directed against the same Order-in- Original No. 08 & 09/2013 (C. Ex) dated 29.03.2013 covering two show cause notices for different periods. Hence they are being disposed of together. 2. Heard both sides and perused the records. 3. Learned C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He would submit that the builders/contractors/developers to whom the applicants have supplied the goods do not fall under the definition of institutional/industrial consumer according to the Department and therefore the benefit of notification at Sl. No. 1C is not available. As far as benefit of Sl. No. 1A is concerned, according to the Department the assessee is not eligible for the benefit of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n any case, if Sl. No. 1A is not applicable then Sl. No. 1C would be applicable by virtue the third proviso to Sl. No. 1C of Notification No. 04/2006-CE. 4. Regarding Sl. No. 1C of the Notification, he would submit that only in respect of clearances to 17 parties during the period June, 2011 to September, 2011 and 21 parties during the period October, 2011 to March, 2012 they had availed the ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es imposed. 5. Learned Departmental Representative reiterates the findings of the lower authority. 6. We have considered the arguments on both sides and perused the records. We find that the issue involved in this case is whether or not the benefit of exemption Notification No. 04/2006-CE is available to cement cleared to builders and other institutional/industrial consumers in bags of 50kg ea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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