2015 (10) TMI 559 - SCH - Central Excise

MRP Valuation or transaction value - Clearances of tiles - institution buyer - industrial consumers - appellant is discharging duty on these tiles as per the provisions of Sectin 4A - revenue demanded duty on the basis of transaction value under Section 4 - Supreme Court after condoning the delay dismissed the appeal filed by the Revenue against the decision of Tribunal 2014 (6) TMI 453 - CESTAT MUMBAI ; wherein tribunal held that discharge of duty liability tiles supplied in retail packages to real estate developers / developers, etc. has to be made under Section 4A of the Central Excise Act, 1944. Therefore the impugned demands are not sustainable in law.