https://www.taxtmi.com/caselaws?id=341769 Section 4A valuation and the related notification were unavailable because the assessee could not establish a genuine declared MRP, and the record supported a finding of mis-declaration on the packages. On that basis, the extended period and consequential demand were sustained. The assessee's plea for cum duty computation was accepted, and the duty was required to be reworked on a cum duty price basis. The demand and penalty therefore remained in force, subject only to the limited recalculation already directed below. en-us Tue, 07 Mar 2017 00:00:00 +0530 Sun, 16 Apr 2017 19:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341769 Section 4A valuation and the related notification were unavailable because the assessee could not establish a genuine declared MRP, and the record supported a finding of mis-declaration on the packages. On that basis, the extended period and consequential demand were sustained. The assessee's plea for cum duty computation was accepted, and the duty was required to be reworked on a cum duty price basis. The demand and penalty therefore remained in force, subject only to the limited recalculation already directed below. Case-Laws Central Excise Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341769