https://www.taxtmi.com/caselaws?id=421940 Industrial-use excisable goods did not attract Section 4A valuation merely because they were specified goods and were cleared through dealers or channel partners. The packages were marked for industrial use, were not shown to be retail consumer packs, and the routing of clearances through intermediaries did not change their character; the exclusion for packages above 25 kg also applied. Accordingly, the differential duty demand under Section 4A was set aside, while the demand within the normal period remained undisturbed. As there was no suppression of facts or intent to evade duty, the extended period of limitation was not available and the penalty was also set aside. en-us Thu, 28 Apr 2022 00:00:00 +0530 Wed, 04 May 2022 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421940 Industrial-use excisable goods did not attract Section 4A valuation merely because they were specified goods and were cleared through dealers or channel partners. The packages were marked for industrial use, were not shown to be retail consumer packs, and the routing of clearances through intermediaries did not change their character; the exclusion for packages above 25 kg also applied. Accordingly, the differential duty demand under Section 4A was set aside, while the demand within the normal period remained undisturbed. As there was no suppression of facts or intent to evade duty, the extended period of limitation was not available and the penalty was also set aside. Case-Laws Central Excise Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421940