https://www.taxtmi.com/caselaws?id=440265 Sugar confectionery pieces weighing less than 10 grams, even when packed in 500 gram wholesale packs, are treated as outside MRP-based valuation under section 4A because Rule 34(b) of the Packaged Commodities Rules exempted such low-weight packages from retail sale price declaration; valuation therefore falls under section 4. Section 11D applies only where duty is actually collected from buyers and retained as such, so where credit notes are issued and the differential amount is not collected, the statutory condition for a section 11D demand is not met. en-us Mon, 10 Jul 2023 00:00:00 +0530 Fri, 14 Jul 2023 08:14:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440265 Sugar confectionery pieces weighing less than 10 grams, even when packed in 500 gram wholesale packs, are treated as outside MRP-based valuation under section 4A because Rule 34(b) of the Packaged Commodities Rules exempted such low-weight packages from retail sale price declaration; valuation therefore falls under section 4. Section 11D applies only where duty is actually collected from buyers and retained as such, so where credit notes are issued and the differential amount is not collected, the statutory condition for a section 11D demand is not met. Case-Laws Central Excise Mon, 10 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440265