https://www.taxtmi.com/caselaws?id=112468 The Appellate Tribunal CESTAT, New Delhi upheld the Commissioner's order, determining that the assessable value should not be calculated based on the MRP affixed on finished goods. As the goods were not covered by Section 4A of the Central Excise Act, duty was not required to be paid on the MRP basis. The duty liability was correctly discharged under Section 4 of the Act, leading to the rejection of the Revenue's appeal. en-us Tue, 31 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 12:12:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112468 The Appellate Tribunal CESTAT, New Delhi upheld the Commissioner's order, determining that the assessable value should not be calculated based on the MRP affixed on finished goods. As the goods were not covered by Section 4A of the Central Excise Act, duty was not required to be paid on the MRP basis. The duty liability was correctly discharged under Section 4 of the Act, leading to the rejection of the Revenue's appeal. Case-Laws Central Excise Tue, 31 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112468