https://www.taxtmi.com/caselaws?id=266279 The Tribunal ruled in favor of the appellant, finding the demands for central excise duty on Chloromint re-classification, valuation of free supply items under Section 4 A, and additional quantities supplied as free items to be unsustainable. The Tribunal emphasized that the demands were time-barred under Section 11A and that the provisions of Section 4 A did not apply to free supply items. Discounts on additional free items were considered akin to quantity discounts, leading to the dismissal of differential duty demands. The appeal was allowed, and the misc. application for stay extension was disposed of as infructuous. en-us Fri, 31 Jul 2015 00:00:00 +0530 Mon, 22 Feb 2016 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266279 The Tribunal ruled in favor of the appellant, finding the demands for central excise duty on Chloromint re-classification, valuation of free supply items under Section 4 A, and additional quantities supplied as free items to be unsustainable. The Tribunal emphasized that the demands were time-barred under Section 11A and that the provisions of Section 4 A did not apply to free supply items. Discounts on additional free items were considered akin to quantity discounts, leading to the dismissal of differential duty demands. The appeal was allowed, and the misc. application for stay extension was disposed of as infructuous. Case-Laws Central Excise Fri, 31 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266279