https://www.taxtmi.com/caselaws?id=76258 The Tribunal allowed the appeal, setting aside the lower authority's decision. It held that the goods "Razors and Razor Blades" cleared in bulk were not liable to be assessed under Section 4A of the Central Excise Act, as they were not intended for retail sale at the time of clearance. The demand for differential duty and penalties was found unsustainable, and the extended limitation period for issuing the show cause notice was deemed inapplicable. Consequently, the Tribunal provided consequential relief to the appellant based on legal interpretations and factual findings. en-us Wed, 19 Aug 2009 00:00:00 +0530 Thu, 17 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76258 The Tribunal allowed the appeal, setting aside the lower authority's decision. It held that the goods "Razors and Razor Blades" cleared in bulk were not liable to be assessed under Section 4A of the Central Excise Act, as they were not intended for retail sale at the time of clearance. The demand for differential duty and penalties was found unsustainable, and the extended limitation period for issuing the show cause notice was deemed inapplicable. Consequently, the Tribunal provided consequential relief to the appellant based on legal interpretations and factual findings. Case-Laws Central Excise Wed, 19 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76258