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No need to affix MRP on goods declared to be not meant for retail sale thus Excise duty payable on transaction value under Section 4 of the Excise Act

No need to affix MRP on goods declared to be not meant for retail sale , thus Excise duty payable on transaction value under Section 4 of the Excise Act - Central Excise - By: - Bimal jain - Dated:- 15-12-2015 - Commissioner of Central Excise, Noida Vs. Control & Switchgears Contactors Ltd. [2015 (11) TMI 1169 - SUPREME COURT OF INDIA] Facts: Control & Switchgears Contactors Ltd. ( the Respondent ) was engaged in the manufacture of contactors over load relays, electrical timers and acces .....

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