2025-VIL-735-CESTAT-DEL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Clearance of cement bags, Non-trade sale, Retail Sale Price, Industrial/Institutional Consumers, Packaged vs Unpackaged Goods – Appellants were clearing cement to both trade parties (retail consumers, dealers, etc.) and non-trade parties (industrial/institutional consumers) - Department alleged that in case of non-trade sale, the appellants had wrongly availed the benefit of Sr. No. 1A of the Notification No. 4/2007-CE dated 1.3.2007 and thus had short paid central excise duty, whereas they should have paid Central Excise duty under Sr. No. 1C of the said Notification for all non-trade sales - Whether the appellants have rightly claimed the benefit of Entry No. 1A of the Notification No. 4/2007 dated 01.03.2007 as amended - HELD - Once the cement was cleared in packaged form, irrespective of whether it was sold to trade parties or non-trade (industrial/institutional) parties, the benefit of Sr. No. 1A of the Notification No. 4/2007-CE would be applicable. The Notification did not make any distinction between trade and non-trade parties and the key criteria was whether the goods were cleared in packaged or unpackaged form. Since the cement was cleared in packaged form with RSP printed on the bags, the benefit of Sr. No. 1A was rightly claimed by the appellants, even if the goods were ultimately sold to industrial/institutional consumers – Further, the mere fact that RSP was affixed on the packaged goods did not make the clearance a "retail sale" if the goods were not intended for the ultimate consumer - Since the appellant has cleared cement in packaged form i.e. in the bags of 50 kg each with RSP printing thereupon to the institute DSD&G, the appellant is entitled for the benefit of Entry No. 1A of the said Notification No. 4/2007 dated 1.3.2007 - The impugned order is set aside and the appeal is allowed
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