TMI Blog2023 (7) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... d from the manufacturers in a packed form mentioning therein the retail price - it is alleged that Tribunal have not considered the issue of legality or otherwise of the duty liability under Section 4 and have considered the duty liability only under Section 4A of the Excise Act - principles of natural justice - HELD THAT:- It is found that the issue of illegality of the duty liability under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Mr. V Lakshmikumaran, Adv. Ms. Charanya Lakshmikumaran, AOR Ms. Apeksha Mehta, Adv. Ms. Neha Choudhary, Adv. Ms. Umang Motiyani, Adv. Ms. Falguni Gupta, Adv. ORDER Leave granted. Heard the learned counsel appearing for the parties. It is pointed out that the order dated 18.12.2011 incorporated the duty liability under Section 4 of the Central Excise Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned judgment in so far as the duty demand under Section 4A of the Excise Act is concerned, we set aside the orders of the High Court as well as of the Tribunal to the extent of the duty liability under Section 4 of the Excise Act. Accordingly, we restore the appeal(s) before the Tribunal to the extent of the duty liability under Section 4 of the Excise Act. However, the impugned orders in r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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