https://www.taxtmi.com/caselaws?id=270474 Valuation under section 4A of the Central Excise Act did not apply where the assessee's clearances were made in packaging that fell within the exemption for wholesale packages and multiple piece packages under the Packaged Commodities Rules. The Tribunal examined the nature of the outer packing, noted that Rule 34(1)(b) exempted the relevant packaging category, and found the facts materially similar to an earlier Tribunal view later upheld by the Supreme Court. On that basis, MRP-based assessment was not warranted and the demand under section 4A was unsustainable on the facts. en-us Mon, 21 Sep 2015 00:00:00 +0530 Wed, 06 Jan 2016 23:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270474 Valuation under section 4A of the Central Excise Act did not apply where the assessee's clearances were made in packaging that fell within the exemption for wholesale packages and multiple piece packages under the Packaged Commodities Rules. The Tribunal examined the nature of the outer packing, noted that Rule 34(1)(b) exempted the relevant packaging category, and found the facts materially similar to an earlier Tribunal view later upheld by the Supreme Court. On that basis, MRP-based assessment was not warranted and the demand under section 4A was unsustainable on the facts. Case-Laws Central Excise Mon, 21 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270474