https://www.taxtmi.com/caselaws?id=31128 Departmental appeals under Section 35E(2) require authorisation by the adjudicating authority; where the appeal was instead filed by the Assistant Commissioner (Review), it was treated as not maintainable. On valuation, goods exported to Bhutan were held assessable under Section 4 on transaction value, because Section 4A applies only when the manufacturer is legally obliged to declare MRP under the applicable law. Export consignments not subject to such MRP obligation cannot be brought under Section 4A merely because the goods are otherwise specified for domestic clearance. The impugned order was therefore unsustainable, with refund and consequential relief following. en-us Fri, 16 May 2008 00:00:00 +0530 Sun, 19 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31128 Departmental appeals under Section 35E(2) require authorisation by the adjudicating authority; where the appeal was instead filed by the Assistant Commissioner (Review), it was treated as not maintainable. On valuation, goods exported to Bhutan were held assessable under Section 4 on transaction value, because Section 4A applies only when the manufacturer is legally obliged to declare MRP under the applicable law. Export consignments not subject to such MRP obligation cannot be brought under Section 4A merely because the goods are otherwise specified for domestic clearance. The impugned order was therefore unsustainable, with refund and consequential relief following. Case-Laws Central Excise Fri, 16 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31128