https://www.taxtmi.com/caselaws?id=387326 The Tribunal held that pharmaceuticals supplied to institutional buyers, not intended for retail sale, are not subject to assessment under section 4A of the Central Excise Act, 1944. The requirement of printing retail sale prices (RSP) is applicable only to products intended for retail sale. As the goods in question were not offered for retail sale, the demand for assessment under section 4A was rejected. The Revenue's appeal against an earlier Order-in-Original was dismissed as infructuous due to a remand for re-adjudication. The appeals by the appellant were allowed, and the Revenue's appeal was dismissed. en-us Fri, 28 Jun 2019 00:00:00 +0530 Tue, 22 Oct 2019 09:15:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387326 The Tribunal held that pharmaceuticals supplied to institutional buyers, not intended for retail sale, are not subject to assessment under section 4A of the Central Excise Act, 1944. The requirement of printing retail sale prices (RSP) is applicable only to products intended for retail sale. As the goods in question were not offered for retail sale, the demand for assessment under section 4A was rejected. The Revenue's appeal against an earlier Order-in-Original was dismissed as infructuous due to a remand for re-adjudication. The appeals by the appellant were allowed, and the Revenue's appeal was dismissed. Case-Laws Central Excise Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387326