2011 (9) TMI 995 - SCH - Central Excise

Valuation (Central Excise) - Industrial use goods - MRP valuation - Goods sols in retail - Section 4 or Section 4A.

Summary

The Supreme Court upheld the orders of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Appeal Nos. E/4651, 4652, 4653 & 3530/04-NB(A). The revenue failed to prove that the products were sold in retail, and the Court found no legal issues with CESTAT's decision. The Appeals were dismissed, but other legal questions can be raised in the future.