https://www.taxtmi.com/caselaws?id=198462 The Tribunal held in favor of the appellant, a manufacturer of Lamps, in a dispute with the Revenue over the assessment of goods supplied to Government institutions under Section 4A of the Central Excise Act, 1944. The Tribunal clarified that valuation under Section 4A should be based on the retail sale price minus the abatement, without invoking Section 4 provisions. As the appellant met all Section 4A requirements, the Tribunal deemed the show cause notices unsustainable and allowed the appeals, emphasizing the need to adhere to specific valuation criteria for goods supplied to Government institutions. en-us Wed, 05 Oct 2016 00:00:00 +0530 Wed, 31 Jan 2018 18:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198462 The Tribunal held in favor of the appellant, a manufacturer of Lamps, in a dispute with the Revenue over the assessment of goods supplied to Government institutions under Section 4A of the Central Excise Act, 1944. The Tribunal clarified that valuation under Section 4A should be based on the retail sale price minus the abatement, without invoking Section 4 provisions. As the appellant met all Section 4A requirements, the Tribunal deemed the show cause notices unsustainable and allowed the appeals, emphasizing the need to adhere to specific valuation criteria for goods supplied to Government institutions. Case-Laws Central Excise Wed, 05 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198462