https://www.taxtmi.com/caselaws?id=755458 The Tribunal ruled that goods sold to the Canteen Stores Department (CSD) by the appellant, a soap manufacturer, were not subject to Maximum Retail Price (MRP) affixation under the Standards of Weights & Measures Act, 1976. It determined that CSD, as an institutional consumer, was exempt from retail sale requirements. Consequently, the Tribunal held that the valuation of goods should be conducted under Section 4 of the Central Excise Act, 1944, rather than Section 4A. The Tribunal accepted the appellant's reliance on Circular No.625/16/2002-CX, affirming its binding nature, thus favoring the appellant's position against the demand for differential duty. en-us Mon, 01 Jul 2024 00:00:00 +0530 Sat, 13 Jul 2024 08:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755458 The Tribunal ruled that goods sold to the Canteen Stores Department (CSD) by the appellant, a soap manufacturer, were not subject to Maximum Retail Price (MRP) affixation under the Standards of Weights & Measures Act, 1976. It determined that CSD, as an institutional consumer, was exempt from retail sale requirements. Consequently, the Tribunal held that the valuation of goods should be conducted under Section 4 of the Central Excise Act, 1944, rather than Section 4A. The Tribunal accepted the appellant's reliance on Circular No.625/16/2002-CX, affirming its binding nature, thus favoring the appellant's position against the demand for differential duty. Case-Laws Central Excise Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755458