https://www.taxtmi.com/caselaws?id=247456 The Appellate Tribunal held that without rules under Section 4A of the Act, it lacked jurisdiction to determine prices without retail sale price declarations before March 1, 2008. The retroactive nature of the Central Excise Rules, 2008, determining the retail sale price was questioned. Issues regarding the determination of retail price without declaration on packages, consideration of stockiest price as MRP, reliance on dealers' statements without cross-examination, sustainability of demand, and dismissal of the appeal were raised. The case also involved disputes over the sustainment of demand, interest, and penalty, as well as the maintainability of the appeal under the Central Excise Act. en-us Mon, 05 May 2014 00:00:00 +0530 Mon, 08 Sep 2014 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247456 The Appellate Tribunal held that without rules under Section 4A of the Act, it lacked jurisdiction to determine prices without retail sale price declarations before March 1, 2008. The retroactive nature of the Central Excise Rules, 2008, determining the retail sale price was questioned. Issues regarding the determination of retail price without declaration on packages, consideration of stockiest price as MRP, reliance on dealers' statements without cross-examination, sustainability of demand, and dismissal of the appeal were raised. The case also involved disputes over the sustainment of demand, interest, and penalty, as well as the maintainability of the appeal under the Central Excise Act. Case-Laws Central Excise Mon, 05 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247456