https://www.taxtmi.com/caselaws?id=120550 The Tribunal set aside the demand for duty, penalty, and interest against a Ceramic Glazed Tiles manufacturer under Section 4A of the Central Excise Act, 1944. It clarified that valuation under Section 4A is based on retail sale price with abatement, eliminating the need for Central Excise Valuation Rules. As the goods fell under Section 4A, any addition beyond the declared MRP was impermissible. Consequently, the Tribunal allowed the appeal, finding the impugned order unsustainable and granting consequential relief as necessary. en-us Tue, 12 Dec 2006 00:00:00 +0530 Sat, 21 Jul 2012 11:42:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120550 The Tribunal set aside the demand for duty, penalty, and interest against a Ceramic Glazed Tiles manufacturer under Section 4A of the Central Excise Act, 1944. It clarified that valuation under Section 4A is based on retail sale price with abatement, eliminating the need for Central Excise Valuation Rules. As the goods fell under Section 4A, any addition beyond the declared MRP was impermissible. Consequently, the Tribunal allowed the appeal, finding the impugned order unsustainable and granting consequential relief as necessary. Case-Laws Central Excise Tue, 12 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120550