TMI Blog2016 (11) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of Section 4A, but duty is liable to be discharged under Section 4 of the Central Excise Act, 1944 - appeal rejected - decided against Revenue. - E/4039/05-MUM - A/90726-16-EB - Dated:- 2-9-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri Ashutosh Nath, Assistant Commissioner (AR),for appellant Ms. Mansi Patil, Advocate, for respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MRP, while the respondent has discharged the duty liability as per the provisions of Section 4 of the Central Excise Act, 1944. The adjudicating authority confirmed the demands while on appeal, the first appellate authority has set aside the impugned order and after considering the provisions of Section 4 and 4A in its proper perspective, held in favour of assessee. 4. After hearing both sides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 19 held that the provisions of Section 4 of the Central Excise Act, 1944 will apply to the four-litre packs cleared to catering industries. 5. Since the issue is already settled by the apex court, we find that the impugned order is correct and legal and the appeal filed by the Revenue needs to be rejected and we do so. The appeal is rejected. (Pronounced in Court) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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