2018 (6) TMI 1531

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..... Act or the same would attract duty in terms of Section 4 of CEA? Held that:- The issue now stand decided in the appellants own case Jagan Nath Dalip Singh and Others Vs. Commissioner (Appeals), Central Excise, Ghaziabad, [2017 (8) TMI 587] laying down that the goods manufactured by the appellants are entitled to assessment of duty under the provisions of Section 4 of Central Excise Act in respe .....

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..... ent appeals relates to as to whether the appellants final packed product is required to be assessed to duty under Section 4A of the Central Excise Act or the same would attract duty in terms of Section 4. Demand stand raised and confirmed against the appellants along with imposition of penalty on various appellants by holding that the appellant‟s final product would attract the provisions .....

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