https://www.taxtmi.com/caselaws?id=114128 Where excisable goods carry different area-wise retail sale prices, valuation under Section 4A of the Central Excise Act must follow the retail sale price applicable to the relevant area, and confiscation cannot be sustained on a contrary basis without evidence discrediting that declaration. The Revenue failed to show that the video cassette players were fully manufactured, especially when the assessee had already informed the department that the units were incomplete. On the colour television sets, the record itself showed area-wise marked prices and differential duty payment on that basis. Confiscation, redemption fine, and penalty were therefore set aside. en-us Thu, 23 Sep 2004 00:00:00 +0530 Fri, 11 May 2012 14:46:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114128 Where excisable goods carry different area-wise retail sale prices, valuation under Section 4A of the Central Excise Act must follow the retail sale price applicable to the relevant area, and confiscation cannot be sustained on a contrary basis without evidence discrediting that declaration. The Revenue failed to show that the video cassette players were fully manufactured, especially when the assessee had already informed the department that the units were incomplete. On the colour television sets, the record itself showed area-wise marked prices and differential duty payment on that basis. Confiscation, redemption fine, and penalty were therefore set aside. Case-Laws Central Excise Thu, 23 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114128