https://www.taxtmi.com/caselaws?id=351869 The Tribunal held that the appellant correctly paid duty under Section 4A of the Central Excise Act, 1944, for goods intended for retail sale, even when sold in bulk to industrial buyers. The appellant was not liable for duty under Section 4 of the Act. The extended period of limitation was deemed inapplicable due to the absence of suppression of facts, resulting in the appeal being allowed and the impugned order set aside in favor of the appellant on both substantive and limitation grounds. en-us Wed, 02 Aug 2017 00:00:00 +0530 Mon, 01 Jan 2018 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351869 The Tribunal held that the appellant correctly paid duty under Section 4A of the Central Excise Act, 1944, for goods intended for retail sale, even when sold in bulk to industrial buyers. The appellant was not liable for duty under Section 4 of the Act. The extended period of limitation was deemed inapplicable due to the absence of suppression of facts, resulting in the appeal being allowed and the impugned order set aside in favor of the appellant on both substantive and limitation grounds. Case-Laws Central Excise Wed, 02 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351869