https://www.taxtmi.com/caselaws?id=293707 Valuation under section 4A of the Central Excise Act applies only where goods are packed and intended for retail sale with the statutory MRP-based regime; mere declaration of MRP is not decisive. Goods supplied to the Canteen Stores Department as an institutional buyer, through a bidding process and not for ordinary retail distribution, fall outside section 4A and are assessable under section 4. On that basis, the demand, interest, and penalties founded on section 4A could not survive, and the impugned order was set aside. en-us Tue, 01 May 2018 00:00:00 +0530 Mon, 19 Apr 2021 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293707 Valuation under section 4A of the Central Excise Act applies only where goods are packed and intended for retail sale with the statutory MRP-based regime; mere declaration of MRP is not decisive. Goods supplied to the Canteen Stores Department as an institutional buyer, through a bidding process and not for ordinary retail distribution, fall outside section 4A and are assessable under section 4. On that basis, the demand, interest, and penalties founded on section 4A could not survive, and the impugned order was set aside. Case-Laws Central Excise Tue, 01 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293707