https://www.taxtmi.com/caselaws?id=122873 The Tribunal ruled in favor of the appellant, overturning the Commissioner (Appeals) order demanding duty on AA Size Pencil Battery due to the appellant's compliance with duty liability under Section 4 of the Central Excise Act. The dispute centered on the requirement to affix retail prices on goods, with the Tribunal emphasizing the need to consider trade practices and statutory provisions. The judgment underscored the importance of adhering to legal requirements and balancing interpretations of Sections 4 and 4A, ultimately leading to the appellant's successful appeal without the need for pre-deposit or penalty. en-us Wed, 19 Sep 2007 00:00:00 +0530 Tue, 21 Aug 2012 12:52:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122873 The Tribunal ruled in favor of the appellant, overturning the Commissioner (Appeals) order demanding duty on AA Size Pencil Battery due to the appellant's compliance with duty liability under Section 4 of the Central Excise Act. The dispute centered on the requirement to affix retail prices on goods, with the Tribunal emphasizing the need to consider trade practices and statutory provisions. The judgment underscored the importance of adhering to legal requirements and balancing interpretations of Sections 4 and 4A, ultimately leading to the appellant's successful appeal without the need for pre-deposit or penalty. Case-Laws Central Excise Wed, 19 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122873