https://www.taxtmi.com/caselaws?id=209167 For multi-piece packages where each unit bears a visible MRP and remains capable of separate sale, valuation under Section 4A is to be based on the aggregate MRP of the individual items rather than the MRP on the outer pack. The analysis relied on the Board's circular and found that the outer wrapper did not negate the visible MRPs on the soap cakes. Penalty is not warranted where no fraud, wilful misstatement, suppression, or intent to evade duty is established, so penalty was waived while the duty and interest demand on valuation was sustained. en-us Wed, 12 Jan 2011 00:00:00 +0530 Thu, 21 May 2015 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209167 For multi-piece packages where each unit bears a visible MRP and remains capable of separate sale, valuation under Section 4A is to be based on the aggregate MRP of the individual items rather than the MRP on the outer pack. The analysis relied on the Board's circular and found that the outer wrapper did not negate the visible MRPs on the soap cakes. Penalty is not warranted where no fraud, wilful misstatement, suppression, or intent to evade duty is established, so penalty was waived while the duty and interest demand on valuation was sustained. Case-Laws Central Excise Wed, 12 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209167