https://www.taxtmi.com/caselaws?id=756553 The CESTAT, following a remand by the SC, addressed the quantum of duty computation under Section 4 of the Central Excises Act, 1944. The Tribunal concluded that the appellant was entitled to the benefit of the cum-duty price, resulting in a reduced duty liability. The remaining demand for duty, penalty, and interest was set aside, partially allowing the appeal. The Tribunal's decision was grounded in the interpretation of Section 4 and relevant legal precedents, aligning with the SC's directive. en-us Thu, 25 Jul 2024 00:00:00 +0530 Tue, 06 Aug 2024 07:49:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756553 The CESTAT, following a remand by the SC, addressed the quantum of duty computation under Section 4 of the Central Excises Act, 1944. The Tribunal concluded that the appellant was entitled to the benefit of the cum-duty price, resulting in a reduced duty liability. The remaining demand for duty, penalty, and interest was set aside, partially allowing the appeal. The Tribunal's decision was grounded in the interpretation of Section 4 and relevant legal precedents, aligning with the SC's directive. Case-Laws Central Excise Thu, 25 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756553