https://www.taxtmi.com/caselaws?id=371474 Retail sale price valuation under Section 4A of the Central Excise Act was held inapplicable because the detergent bars were not sold to ultimate consumers and the valuation method had been disclosed in returns. The record therefore did not support MRP-based assessment on the facts found. Extended limitation and penalty under Section 11AC were also found unsustainable because the differential duty and interest were paid after the department pointed out the issue, and the disclosed valuation method negatived suppression. The demand, appropriation, and penalty were set aside, and the appeal was allowed. en-us Thu, 29 Nov 2018 00:00:00 +0530 Wed, 05 Dec 2018 06:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371474 Retail sale price valuation under Section 4A of the Central Excise Act was held inapplicable because the detergent bars were not sold to ultimate consumers and the valuation method had been disclosed in returns. The record therefore did not support MRP-based assessment on the facts found. Extended limitation and penalty under Section 11AC were also found unsustainable because the differential duty and interest were paid after the department pointed out the issue, and the disclosed valuation method negatived suppression. The demand, appropriation, and penalty were set aside, and the appeal was allowed. Case-Laws Central Excise Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371474