https://www.taxtmi.com/caselaws?id=314006 CESTAT Ahmedabad held that Retail Sales Price (RSP) under section 4A of Central Excise Act, 1944 cannot be ascertained for clearances made between 14.05.2003 and 01.03.2008, prior to notification of the 2008 Rules. The Tribunal ruled that sub-section (4) of section 4A mandates RSP ascertainment only in the "prescribed manner" through rules, and the 2008 Rules are substantive, not procedural, thus cannot be applied retrospectively. Revenue authorities lack power to determine RSP through best judgment method during this period, though goods could still be confiscated for non-declaration or mis-declaration of RSP. en-us Tue, 23 Jan 2024 00:00:00 +0530 Sat, 11 May 2024 21:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314006 CESTAT Ahmedabad held that Retail Sales Price (RSP) under section 4A of Central Excise Act, 1944 cannot be ascertained for clearances made between 14.05.2003 and 01.03.2008, prior to notification of the 2008 Rules. The Tribunal ruled that sub-section (4) of section 4A mandates RSP ascertainment only in the "prescribed manner" through rules, and the 2008 Rules are substantive, not procedural, thus cannot be applied retrospectively. Revenue authorities lack power to determine RSP through best judgment method during this period, though goods could still be confiscated for non-declaration or mis-declaration of RSP. Case-Laws Central Excise Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314006