https://www.taxtmi.com/caselaws?id=437046 Table top wet grinders supplied to a State civil supplies corporation for free distribution were held to remain assessable under Section 4A, because a government undertaking making such procurement was not an "institutional consumer" under the pre-amended Legal Metrology (Packaged Commodities) Rules, 2011, and mere absence of retail sale price marking did not by itself shift valuation to Section 4. The demand based on Section 4 valuation was therefore unsustainable for the main period. Duty paid with interest on the December 2012 clearance of 1,000 grinders during investigation was appropriated. No separate sustaining finding was recorded on the extended period, as no differential duty survived and the audit material was not properly introduced. en-us Tue, 25 Apr 2023 00:00:00 +0530 Thu, 27 Apr 2023 08:58:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437046 Table top wet grinders supplied to a State civil supplies corporation for free distribution were held to remain assessable under Section 4A, because a government undertaking making such procurement was not an "institutional consumer" under the pre-amended Legal Metrology (Packaged Commodities) Rules, 2011, and mere absence of retail sale price marking did not by itself shift valuation to Section 4. The demand based on Section 4 valuation was therefore unsustainable for the main period. Duty paid with interest on the December 2012 clearance of 1,000 grinders during investigation was appropriated. No separate sustaining finding was recorded on the extended period, as no differential duty survived and the audit material was not properly introduced. Case-Laws Central Excise Tue, 25 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437046