https://www.taxtmi.com/caselaws?id=254789 For ceramic tiles cleared before 1.3.2008, section 4A valuation applied and, in the absence of prescribed valuation rules for that regime, the declared MRP/RSP could not be re-determined; the assessees obtained relief on that period. For clearances after 1.3.2008, valuation had to be re-determined under the applicable section 4A rules, and the matter was remanded for fresh determination. Where clandestine removal was not contested, the duty demand was sustained along with consequential interest and penalty under section 11AC, with 25% penalty relief extended where not already granted. en-us Wed, 24 Sep 2014 00:00:00 +0530 Thu, 12 May 2016 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254789 For ceramic tiles cleared before 1.3.2008, section 4A valuation applied and, in the absence of prescribed valuation rules for that regime, the declared MRP/RSP could not be re-determined; the assessees obtained relief on that period. For clearances after 1.3.2008, valuation had to be re-determined under the applicable section 4A rules, and the matter was remanded for fresh determination. Where clandestine removal was not contested, the duty demand was sustained along with consequential interest and penalty under section 11AC, with 25% penalty relief extended where not already granted. Case-Laws Central Excise Wed, 24 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254789