https://www.taxtmi.com/caselaws?id=354935 The Tribunal ruled in favor of M/s. Lotte India Ltd., emphasizing the distinction between retail and bulk sales for assessing sugar confectionery without cocoa. The goods, sold in bulk packs without Maximum Retail Price (MRP), were deemed not subject to Section 4A valuation but rather under Section 4 due to the bulk sale nature. The Tribunal set aside the original order, allowing the appeal and justifying valuation under Section 4 for the appellant. en-us Thu, 15 Jun 2017 00:00:00 +0530 Wed, 07 Feb 2018 08:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354935 The Tribunal ruled in favor of M/s. Lotte India Ltd., emphasizing the distinction between retail and bulk sales for assessing sugar confectionery without cocoa. The goods, sold in bulk packs without Maximum Retail Price (MRP), were deemed not subject to Section 4A valuation but rather under Section 4 due to the bulk sale nature. The Tribunal set aside the original order, allowing the appeal and justifying valuation under Section 4 for the appellant. Case-Laws Central Excise Thu, 15 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354935