https://www.taxtmi.com/caselaws?id=202471 The Tribunal ruled in favor of the appellant, finding that the unwrapped blades, being semi-finished and not intended for retail sale, did not meet the criteria for MRP based assessment under Section 4A. The demand for a higher duty and penalties imposed by the revenue was vacated, aligning with previous rulings and criteria set by the Apex Court. The Tribunal emphasized the distinction between goods subject to Section 4A and those falling under Section 4, ultimately allowing the appeal and rejecting the imposition of penalties. en-us Thu, 01 Jul 2010 00:00:00 +0530 Wed, 02 Feb 2011 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202471 The Tribunal ruled in favor of the appellant, finding that the unwrapped blades, being semi-finished and not intended for retail sale, did not meet the criteria for MRP based assessment under Section 4A. The demand for a higher duty and penalties imposed by the revenue was vacated, aligning with previous rulings and criteria set by the Apex Court. The Tribunal emphasized the distinction between goods subject to Section 4A and those falling under Section 4, ultimately allowing the appeal and rejecting the imposition of penalties. Case-Laws Central Excise Thu, 01 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202471