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2019 (2) TMI 1025 - CESTAT ALLAHABADMethod of valuation - Goods supplied to Defence, CRPF and BSF - requirement to print MRP - Section 4A of Central Excise Act, 1944 or Section 4 of Central Excise Act, 1944 - Held that:- Once the goods are specified by the Central Government in the Notification issued under Sub-Section (1) of Section 4A of Central Excise Act, 1944, the provisions of Section 4 of Central Excise Act, 1944 are not operational in respect of such goods - the differential duty is worked out in respect of such goods which are notified under Section 4A ibid by adopting the provisions of Section 4 of Central Excise Act, 1944. Sub-section (2) of Section 4A does not allow such adoption of value for the purpose of assessment of duty. Therefore, there was no differential duty payable by the appellant. There were no allegations in the show cause notice taking into consideration the provisions of Section 4A of Central Excise Act, 1944 that there was any differential duty payable - appeal allowed - decided in favor of appellant.
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