https://www.taxtmi.com/caselaws?id=75423 Section 4-A valuation under the Central Excise Act applies only where the law requires retail sale price declaration on the package; cookies supplied exclusively to institutional customers fell within Rule 34(a), so no such obligation existed and assessment under Section 4 remained applicable. The later 2008 notification could not operate retrospectively for the earlier period. The Madras High Court also held that the Settlement Commission had no jurisdiction to decide a direct valuation dispute as a preliminary matter, because the statutory settlement scheme does not extend to such assessment questions. The writ appeal was rejected and the Revenue's valuation position was upheld. en-us Fri, 05 Mar 2010 00:00:00 +0530 Mon, 30 Aug 2010 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75423 Section 4-A valuation under the Central Excise Act applies only where the law requires retail sale price declaration on the package; cookies supplied exclusively to institutional customers fell within Rule 34(a), so no such obligation existed and assessment under Section 4 remained applicable. The later 2008 notification could not operate retrospectively for the earlier period. The Madras High Court also held that the Settlement Commission had no jurisdiction to decide a direct valuation dispute as a preliminary matter, because the statutory settlement scheme does not extend to such assessment questions. The writ appeal was rejected and the Revenue's valuation position was upheld. Case-Laws Central Excise Fri, 05 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75423