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TMI Blog2019 (7) TMI 2007X X X X Extracts X X X X X X X X Extracts X X X X ..... e of goods to institutional consumers such as builders, infrastructure companies and the goods were marked as not for retail sale - exemption under N/N. 4/2006 dated 01 March, 2006 - Ordinary and Pozzolana Portland Cement - It appeared to Revenue that since the goods were covered by notification issued under Section 4A of Central Excise Act, 1944, the appellants were not entitled to the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant Shri Gyanendra Kumar Tripathi, Authorised Representative for the Respondent ORDER PER : ANIL G. SHAKKARWAR Heard on miscellaneous application which is for extension of stay of recovery already granted through Order No.59047/2013 dated 02 September, 2013. 2. With the consent of both the sides, the matter is taken up for final disposal since the same is cove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, proceedings were initiated through issuance of show cause notice dated 04 June, 2012 which ultimately culminated into filing of present appeal. 4. Both sides agree that the issue is no more res integra and is covered by the decision of this Tribunal through Final Order No.70409/2019 dated 07 March,, 2018. For the sake of ready reference issue involved, findings and decision of this Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstitutional/industrial consumers hence the benefit of the said Notifications would be available to the assessee. 6. The appellant has also placed reliance on the decision in Ultratech Cement Ltd. vs. CCE, Indore 2015 (317) E.L.T. 505 (Tri.-Del.) wherein this Tribunal has clearly held that cement in 50Kg bags sold to builders/developers qualifies as sales to institutional consumers and benef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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