Goods Sold to Institutional Buyer Not Subject to MRP; Section 4A of Central Excise Act Not Applicable.

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....Valuation - Transaction value of MRP based value - institutional buyer - Section 4(A) of the Central Excise Act - since the impugned sale is not a retail sale as per the Act, there exists no mandate of law on the Respondent herein to affix an MRP on the goods sold, and hence the said impugned transaction cannot claim benefit under Section 4A of the Act. - SC....