https://www.taxtmi.com/caselaws?id=424796 The tribunal ruled in favor of the appellant, holding that medicaments supplied to institutional buyers for hospital use, marked "Not for sale/Hospital supply not for sale," are not subject to MRP-based assessment under Section 4A of the Central Excise Act, 1944. The tribunal emphasized the principle of res judicata, citing previous decisions in favor of the appellant that were accepted by the department. Consequently, the tribunal set aside the demands, allowing the appeals on the grounds of consistency with previous tribunal decisions. en-us Thu, 07 Jul 2022 00:00:00 +0530 Fri, 08 Jul 2022 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424796 The tribunal ruled in favor of the appellant, holding that medicaments supplied to institutional buyers for hospital use, marked "Not for sale/Hospital supply not for sale," are not subject to MRP-based assessment under Section 4A of the Central Excise Act, 1944. The tribunal emphasized the principle of res judicata, citing previous decisions in favor of the appellant that were accepted by the department. Consequently, the tribunal set aside the demands, allowing the appeals on the grounds of consistency with previous tribunal decisions. Case-Laws Central Excise Thu, 07 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424796