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TMI Blog2020 (1) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... 13.01.2016. 2. Both these appeals involve the same issue and hence are being disposed of together. The assessee herein is a manufacturer of cement and clinker falling under Tariff heading 2523. During the period April, 2009 to September, 2014, they have cleared cement bagged in individual bags to industrial buyers in bulk in terms of Sl.No.1C of the notification 04/2006-CE as amended. The department was of the view that the customers to whom the assessee has sold the cement cannot be termed as industrial consumers and therefore duty has to be paid in terms of Sl.No.1A of the notification. It is alleged in the show cause notice that the clearances were made to the following five categories of buyers. 1. Individual buyers who buy cement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel for the assessee submits that the issue in question falls in a short compass as follows. "Whether the cement manufactured by the assessee and bagged in 50 kg bags marketed as cement for industrial use and on which no retail sale price is printed and which bags are sold in bulk to the above said five categories of bulk consumers is entitled to benefit of exemption notification 04/2006-CE (Sl.No.1C) or not." 5. He would urge that this issue was settled by the Hon'ble High Court of Karnataka in the case of Mysore Cements Ltd [2010 (259) ELT 30 (Kar)] by upholding the order of the Tribunal-Bangalore that the benefit of exemption notification is available. He would submit that relying on the judgment of the Hon'ble High Court of K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r res integra as it has been decided by the Hon'ble High Court of Karnataka in the case of Mysore Cements Ltd (supra) that the benefit of exemption notification 04/2006-CE (Sl.No.1C) is available to cement bagged in 50 kg bags but marked as cement meant for bulk use without printing the RSP and supplied to industrial/institutional consumers. This judgment was followed by this bench in the case of Parasakti Cement Industries Pvt Ltd (supra) on an identical case and the operational part of this order is as follows. "9. The impugned orders are modified as follows: 1. The benefit of exemption notification 04/2006-CE as amended from time to time is available to the assessee in respect of all the clearances to institutional buyers whether o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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