https://www.taxtmi.com/caselaws?id=230269 Mono-cartons and shipper bags containing multiple sachets were treated as wholesale packages, not multi-piece packages for retail sale, because the evidence did not show that they were intended for direct sale to ultimate consumers or required to bear MRP under the metrology rules. On that basis, valuation under Section 4A of the Central Excise Act, 1944 was held inapplicable and assessment under Section 4 was correct. As the valuation basis itself failed, the demand, extended limitation and penalties also could not survive. en-us Mon, 11 Jun 2012 00:00:00 +0530 Wed, 24 Apr 2013 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=230269 Mono-cartons and shipper bags containing multiple sachets were treated as wholesale packages, not multi-piece packages for retail sale, because the evidence did not show that they were intended for direct sale to ultimate consumers or required to bear MRP under the metrology rules. On that basis, valuation under Section 4A of the Central Excise Act, 1944 was held inapplicable and assessment under Section 4 was correct. As the valuation basis itself failed, the demand, extended limitation and penalties also could not survive. Case-Laws Central Excise Mon, 11 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=230269