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TMI Blog2023 (7) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... al or institutional customers. HELD THAT:- Reliance placed in appellant own case ULTRATECH CEMENT LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, INDORE [ 2014 (9) TMI 966 - CESTAT NEW DELHI] where it was held that CESTAT in the case of M/S HEIDELBERG CEMENT (INDIA) LTD AND M/S ULTRA TECH CEMENT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE [ 2014 (8) TMI 251 - CESTAT MUMBAI] has clearly held that c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt : Ms. Payal Bharwni, Chartered Accountant For the Respondent : Shri S.S. Chattopadhyay, Authorised Representative PER ASHOK JINDAL : Both the appeals are having identical issue. Therefore, both are disposed off by a common order. 2. The facts of the case are that the appellant is engaged in the manufacture of cement and clinked. During the impugned order, the appellant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egal Metrology (Packaged Commodities) Rules, 2011. 2.1 The benefit of the said Notification was denied to the appellant on the clearances of the abovesaid buyers as such buyers cannot be recognised as industrial or institutional customers. 2.2 Both the show-cause notices were adjudicated. Differential duty was confirmed along with interest and penalties were imposed on both the appellants. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined that the said industries have not used such cement for manufacture of any excisable goods, having used cement for constructing factory building, residences and roads and repair work and hence such consumers cannot be called industrial consumers but at the same time, ready-mix-concrete producers who have actually used the cement for manufacturing excisable goods namely ready-mix-concrete, have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trichy, 2009 (238) E.L.T. 655 (Tri.-Chennai) as is fairly conceded by the ld. AR. 5. The issue is no more res integra, therefore, we hold that the demand of duty is not sustainable against the appellant as the cement in 50 kgs bags sold to the above buyers qualifies as sale to institutional/industrial customers to avail the benefit of the above cited Notification. 6. In that circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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