Excise: Fixation of MRP must be mandated by law to claim Section 4(A) exemption- SC

Commissioner of Central Excise & Service Tax Vs A.R. Polymers Pvt. Ltd. Etc (Supreme Court of India)  Whether sale to an institutional customer for onward sale to consumer qualifies for exemption u/s 4(A) of Central Excise Act,1944? The apex court here was dealing with a case where footwear was being supplied under a contract to paramilitary forces for being supplied onward to the employees of such forces and MRP stickers were being affixed on the footwear only to project the sale as retail sale(which condition was mandatory to avail the benefit of exemption). The Ld Judges relying upon t...