https://www.taxtmi.com/caselaws?id=237942 Free supply of excisable goods with another product does not extinguish central excise liability where the free items are independent clearances; the levy on the VCD players was sustained. Valuation under Section 4A must be based on a proper retail sale price for the relevant period, and the department's use of an earlier MRP was found unsuitable. The assessable value must also reflect the prescribed statutory abatement, so duty and penalty required fresh quantification on remand for de novo determination. en-us Mon, 03 Dec 2012 00:00:00 +0530 Wed, 09 Oct 2013 05:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237942 Free supply of excisable goods with another product does not extinguish central excise liability where the free items are independent clearances; the levy on the VCD players was sustained. Valuation under Section 4A must be based on a proper retail sale price for the relevant period, and the department's use of an earlier MRP was found unsuitable. The assessable value must also reflect the prescribed statutory abatement, so duty and penalty required fresh quantification on remand for de novo determination. Case-Laws Central Excise Mon, 03 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237942