https://www.taxtmi.com/caselaws?id=204460 The Tribunal upheld the decision to condone the marginal delay in filing the appeal by the Revenue. It determined that butyl rubber inner tubes manufactured by the appellant should be valued based on their retail sales price (RSP) under Section 4A of the Central Excise Act, falling under the category of parts, components, and assemblies of automobiles. The Tribunal also confirmed the non-imposition of penalties on the appellant, concluding that the issue involved interpretation of a notification. Both the appellant/assessee and the Revenue appeals were rejected, with the impugned orders upheld. en-us Tue, 27 Apr 2010 00:00:00 +0530 Mon, 16 Apr 2012 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204460 The Tribunal upheld the decision to condone the marginal delay in filing the appeal by the Revenue. It determined that butyl rubber inner tubes manufactured by the appellant should be valued based on their retail sales price (RSP) under Section 4A of the Central Excise Act, falling under the category of parts, components, and assemblies of automobiles. The Tribunal also confirmed the non-imposition of penalties on the appellant, concluding that the issue involved interpretation of a notification. Both the appellant/assessee and the Revenue appeals were rejected, with the impugned orders upheld. Case-Laws Central Excise Tue, 27 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204460