2024 (7) TMI 1254 - SCH - Central Excise

Method of Valuation - section 4 (on the transaction value) or under section 4A (on the RSP minus abatement)? - bulbs sold by the appellant to EESL - what should be reckoned as the RSP - it was held by CESTAT that 'The issue is found in favour of the appellant and against the Revenue, both on merits and on limitation' - HELD THAT - There are no merit in the appeal and the same is accordingly dismissed.

Summary

The Supreme Court of India in Citation 2024 (7) TMI 1254 - SC Order, dismissed the appeal as they found no merit in it. The delay was condoned, and pending applications were disposed of.