https://www.taxtmi.com/caselaws?id=330289 The Tribunal ruled in favor of the appellant, a manufacturer of malted food products, in a dispute regarding the assessment of duty under Section 4A of the Central Excise Act for bulk sale to Defence. The Tribunal held that the duty was correctly assessed under Section 4, not Section 4A, as the goods were sold in bulk to institutional consumers and not intended for retail sale. The Tribunal also found that Notification No. 2/2006-CE (NT) and Notification No. 14/2008-CE (NT) did not apply to the transactions, and the penalty imposed was set aside in favor of the appellant. en-us Tue, 12 Jan 2016 00:00:00 +0530 Thu, 16 Feb 2017 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330289 The Tribunal ruled in favor of the appellant, a manufacturer of malted food products, in a dispute regarding the assessment of duty under Section 4A of the Central Excise Act for bulk sale to Defence. The Tribunal held that the duty was correctly assessed under Section 4, not Section 4A, as the goods were sold in bulk to institutional consumers and not intended for retail sale. The Tribunal also found that Notification No. 2/2006-CE (NT) and Notification No. 14/2008-CE (NT) did not apply to the transactions, and the penalty imposed was set aside in favor of the appellant. Case-Laws Central Excise Tue, 12 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330289