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2014 (11) TMI 117 - AT - Central ExciseValuation of goods - MRP based valuation or Transaction Value - Section 4 or section 4A of Central Excise Act - revenue is of the view that tiles have been cleared to industrial or institutional consumers, they are not required to discharge Central Excise duty as per Section 4A as clearance to these institutional or Industrial Consumer is exempt to affix MRP - Held that:- As the goods were already manufactured and intended for retail sale, therefore, they have correctly discharged the duty and the goods cleared in bulk does not mean that they are meant for industrial/Institutional consumers. It should be meant for Industrial/Institutional consumers under the Standard Weights & Measures Rules to pay duty under Section 4 of the Central Excise Act, 1944. appellant has rightly discharged their duty liability. Accordingly, impugned order is set aside - Decided in favour of assessee.
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