https://www.taxtmi.com/caselaws?id=336480 The Tribunal held that goods sold for free distribution under a Sales Promotion Scheme, like the appellant's Maggie Noodles, should be valued under Section 4 of the Central Excise Act, not Section 4A. Relying on the precedent set by the Supreme Court in Jayanti Food Processing (P) Ltd. case, the Tribunal concluded that since the goods were not for retail sale and did not bear an MRP, Section 4 applied. The Tribunal set aside the previous order and allowed the appeal, pronouncing judgment on 15/12/2016. en-us Thu, 15 Dec 2016 00:00:00 +0530 Thu, 29 Dec 2016 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336480 The Tribunal held that goods sold for free distribution under a Sales Promotion Scheme, like the appellant's Maggie Noodles, should be valued under Section 4 of the Central Excise Act, not Section 4A. Relying on the precedent set by the Supreme Court in Jayanti Food Processing (P) Ltd. case, the Tribunal concluded that since the goods were not for retail sale and did not bear an MRP, Section 4 applied. The Tribunal set aside the previous order and allowed the appeal, pronouncing judgment on 15/12/2016. Case-Laws Central Excise Thu, 15 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336480