https://www.taxtmi.com/caselaws?id=1990 The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the appellant, a ceramic glazed tiles manufacturer, in a case concerning excise duty calculation under Section 4A of the Central Excise Act. The Tribunal held that the appellant's payment of duty based on MRP minus permitted deduction was correct, dismissing the demand for duty on alleged excess collections for insurance charges. The judgment emphasized that the actual sale price to the dealer is irrelevant under Section 4A, highlighting the importance of MRP minus permitted deduction in determining the assessable value. The appeal was allowed, providing relief to the appellant and clarifying the application of Section 4A in excise duty calculations. en-us Tue, 17 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1990 The Appellate Tribunal CESTAT, Ahmedabad ruled in favor of the appellant, a ceramic glazed tiles manufacturer, in a case concerning excise duty calculation under Section 4A of the Central Excise Act. The Tribunal held that the appellant's payment of duty based on MRP minus permitted deduction was correct, dismissing the demand for duty on alleged excess collections for insurance charges. The judgment emphasized that the actual sale price to the dealer is irrelevant under Section 4A, highlighting the importance of MRP minus permitted deduction in determining the assessable value. The appeal was allowed, providing relief to the appellant and clarifying the application of Section 4A in excise duty calculations. Case-Laws Central Excise Tue, 17 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1990