Appellate Tribunal rules duty payment under M.R.P. Scheme, applying Section 4A.

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, allowing the appeal regarding the payment of duty on goods cleared under the M.R.P. Scheme. The Tribunal held that duty should be paid at the Tariff rate for sales to different departments, applying Section 4A. The appeal was allowed with the waiver of pre-deposit of duty and penalty.

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The Appellate Tribunal CESTAT, New Delhi allowed the appeal regarding the payment of duty on goods cleared under the M.R.P. Scheme. The issue was whether the duty should be paid at the Tariff rate for sales to different departments. The Tribunal ruled in favor of the appellant, citing a previous case where it was determined that Section 4A applies to sales to different departments. The appeal was allowed with the waiver of pre-deposit of duty and penalty.

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