https://www.taxtmi.com/caselaws?id=444938 The Tribunal determined that the footwear supplied to armed forces and paramilitary forces should be assessed under Section 4A of the Central Excise Act, 1944, due to the retail sales price being embossed on the products. Consequently, the Tribunal set aside the Department's order, ruling that the demand was unsustainable. Additionally, the penalty of Rs.25 lakhs imposed on the Secretary of the appellant firm was also set aside. The appeals filed by the appellants were allowed, granting them consequential relief in accordance with the law. en-us Thu, 03 Aug 2023 00:00:00 +0530 Thu, 26 Oct 2023 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444938 The Tribunal determined that the footwear supplied to armed forces and paramilitary forces should be assessed under Section 4A of the Central Excise Act, 1944, due to the retail sales price being embossed on the products. Consequently, the Tribunal set aside the Department's order, ruling that the demand was unsustainable. Additionally, the penalty of Rs.25 lakhs imposed on the Secretary of the appellant firm was also set aside. The appeals filed by the appellants were allowed, granting them consequential relief in accordance with the law. Case-Laws Central Excise Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444938