https://www.taxtmi.com/caselaws?id=375216 The tribunal upheld the decision of the Adjudicating Authority and Ld. Commissioner, confirming the demand for short payment of Central Excise Duty along with interest and penalty under Section 11AC. The appellant's arguments regarding valuation of goods sent to a job worker, applicability of Section 4A of CEA, 1944, and invocation of extended period were not accepted. The tribunal emphasized the necessity of Maximum Retail Price (MRP) declaration on retail packages for Section 4A to be applicable and rejected the appellant's contentions against the penalty under Section 11AC. en-us Fri, 11 Jan 2019 00:00:00 +0530 Sat, 16 Feb 2019 06:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375216 The tribunal upheld the decision of the Adjudicating Authority and Ld. Commissioner, confirming the demand for short payment of Central Excise Duty along with interest and penalty under Section 11AC. The appellant's arguments regarding valuation of goods sent to a job worker, applicability of Section 4A of CEA, 1944, and invocation of extended period were not accepted. The tribunal emphasized the necessity of Maximum Retail Price (MRP) declaration on retail packages for Section 4A to be applicable and rejected the appellant's contentions against the penalty under Section 11AC. Case-Laws Central Excise Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375216