TMI Blog2016 (1) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... the same have been decided in favour of the assessee by this Tribunal following the ruling of the Supreme Court in the case of Jayant Food Processing (P) Ltd. Vs. CCE., Rajasthan [2007 (8) TMI 3 - Supreme Court ], where it was held that As SWM Act and Rules do not require fixing MRP on such dry cell batteries, the question of assessing the said goods in terms of provisions of Section 4A is ruled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant, has taken us through sample copy of purchase order issued by M/s Eveready Industries India Ltd. on them, wherein it is specifically mentioned that the product is for promotional purposes and not for retail sale in the sales invoices/challans, the assessee also mentioned that the clearance is for industrial/institutional sale. It is further an admitted fact that the appellant had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessed under Section 4A of the Central Excise Act, 1944, as held by the authorities below or under Section 4 of the Central Excise Act, as contended by the assessee. 2. Both sides fully agree that the issue is covered by the Hon ble Supreme Court in the case of Jayant Food Processing (P) Ltd. Vs. CCE., Rajasthan 2007 (215) ELT 327 (SC). We also note that by following the said judgement, the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove, we set aside the impugned orders and allow all the appeals with consequential relief to the appellants. 5. In view of the earlier order of this Tribunal, we hold that the sale/clearance made to institutional buyers shall be taxable under Section 4 and not under Section 4A of the Act. Accordingly, we allow the appeal filed by the assessee s Ex.Appeal No.199/2007 and dismiss all the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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