https://www.taxtmi.com/caselaws?id=1160 Biscuits notified for retail sale price-based assessment remained assessable under Section 4A of the Central Excise Act, 1944 where no exemption under Rule 34 of the Packaged Commodities Rules was shown. Package size exceeding 1 kg did not, by itself, remove the goods from the statutory regime or compel valuation under Section 4. The applicable test was whether retail sale price declaration was required and whether an exemption applied; absent such exemption, Section 4A governed valuation. Demand and penalty based on assessment under Section 4 were therefore unsustainable. en-us Thu, 30 Nov 2006 00:00:00 +0530 Mon, 14 Apr 2008 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1160 Biscuits notified for retail sale price-based assessment remained assessable under Section 4A of the Central Excise Act, 1944 where no exemption under Rule 34 of the Packaged Commodities Rules was shown. Package size exceeding 1 kg did not, by itself, remove the goods from the statutory regime or compel valuation under Section 4. The applicable test was whether retail sale price declaration was required and whether an exemption applied; absent such exemption, Section 4A governed valuation. Demand and penalty based on assessment under Section 4 were therefore unsustainable. Case-Laws Central Excise Thu, 30 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1160