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2018 (4) TMI 1156 - AT - Central ExciseDemand of duty - free supplies - additional quantity packed in jar on which duty has been paid on MRP of the price of the Jar - Section 4A of the CEA, 1944 - Held that: - identical issue decided in the case of M/s Perfetti Van Melle India Pvt Ltd Versus Commissioner of Central Excise, Delhi-III [2015 (10) TMI 1554 - CESTAT NEW DELHI] where the issue has already been decided in the favour of the appellants holding that these free supplies are within the jar and on the MRP of Jar, the appellants are correctly paying duty under Section 4A of the Central Excise 1944. On these additional supplies made free, the appellant is not required to pay duty - appeal allowed - decided in favor of appellant.
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