https://www.taxtmi.com/caselaws?id=346157 The Tribunal upheld the valuation of ice creams cleared in four-litre cartons for catering purposes under section 4A of the Central Excise Act, setting aside the penalty under section 11AC. The appellant's reliance on past Tribunal decisions and good faith actions supported this outcome. The penalty under section 11AC was deemed unjustified due to the appellant's genuine belief in applying section 4A for valuation. The allegation of using another brand name was not extensively addressed, resulting in the appeal being partially allowed with the duty demand and interest upheld. en-us Wed, 26 Jul 2017 00:00:00 +0530 Mon, 23 Oct 2017 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346157 The Tribunal upheld the valuation of ice creams cleared in four-litre cartons for catering purposes under section 4A of the Central Excise Act, setting aside the penalty under section 11AC. The appellant's reliance on past Tribunal decisions and good faith actions supported this outcome. The penalty under section 11AC was deemed unjustified due to the appellant's genuine belief in applying section 4A for valuation. The allegation of using another brand name was not extensively addressed, resulting in the appeal being partially allowed with the duty demand and interest upheld. Case-Laws Central Excise Wed, 26 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346157