https://www.taxtmi.com/caselaws?id=776456 The CESTAT Allahabad allowed the appeal, setting aside the impugned order. It held that after the repeal of the Central Excise Tariff Act, 1985 effective 01.07.2017, the relevant notification (N/N. 49/2008-CE(NT)) remained unamended and thus inoperative. The Revenue failed to demonstrate any valid provision for assessing goods under Section 4A of the Central Excise Act, 1944 from 01.07.2017 to 01.02.2022. Consequently, there was no legal basis for applying Section 4A to determine the assessable value for excise duty and NCCD during the disputed period. en-us Wed, 06 Aug 2025 00:00:00 +0530 Tue, 12 Aug 2025 08:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776456 The CESTAT Allahabad allowed the appeal, setting aside the impugned order. It held that after the repeal of the Central Excise Tariff Act, 1985 effective 01.07.2017, the relevant notification (N/N. 49/2008-CE(NT)) remained unamended and thus inoperative. The Revenue failed to demonstrate any valid provision for assessing goods under Section 4A of the Central Excise Act, 1944 from 01.07.2017 to 01.02.2022. Consequently, there was no legal basis for applying Section 4A to determine the assessable value for excise duty and NCCD during the disputed period. Case-Laws Central Excise Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776456