‘Natural Justice Not Lip Service’: Delhi HC allows to File Appeal Despite Time Elapsed as Customs Dept Fails to Provide Hearing

The CESTAT has provided relief to Bata India, ruling that "MRP valuation is not applicable on institutional sales" and has quashed an excise duty demand. The tribunal found that the sales were made to institutions at a wholesale price, and thus, the MRP valuation was not applicable. The decision provides significant clarity on the valuation of goods for excise purposes and is a major victory for the company.