2010 (12) TMI 131 - AT - Central Excise

Impugned goods - Mortein Aerosol-Multi insect killer - Found that the issue stands settled in favour of the assessees by the Tribunals decision in Aero Industries Vs. CCE, Vapi (2004 -TMI - 908 - CESTAT, MUMBAI) - Held that Section 4A assessment is the correct assessment, and reject the appeal

Summary

The Appellate Tribunal CESTAT, Chennai ruled in favor of the assessee regarding the assessment of Mortein Aerosol-Multi insect killer under Section 4A of the Central Excise Act, 1944. The decision was based on a previous ruling in Aero Industries Vs. CCE, Vapi. The impugned order for Section 4A assessment was upheld, and the appeal was rejected. The cross-objection was dismissed as it was only in the nature of comments on the Revenue's appeal.