https://www.taxtmi.com/caselaws?id=757693 Sugar confectionery sold in 500 gram wholesale packs, with individual pieces below 10 grams, was held outside Section 4A valuation because Rule 34(b) of the Packaged Commodities Rules exempted such packages from retail sale price marking; assessment therefore had to proceed under Section 4. Section 11D could not be applied where the differential amount was not actually collected from buyers and credit notes were issued, since the statutory condition of collection of duty as such was not satisfied. The impugned orders were set aside and the demands failed on merits. en-us Tue, 27 Aug 2024 00:00:00 +0530 Fri, 30 Aug 2024 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757693 Sugar confectionery sold in 500 gram wholesale packs, with individual pieces below 10 grams, was held outside Section 4A valuation because Rule 34(b) of the Packaged Commodities Rules exempted such packages from retail sale price marking; assessment therefore had to proceed under Section 4. Section 11D could not be applied where the differential amount was not actually collected from buyers and credit notes were issued, since the statutory condition of collection of duty as such was not satisfied. The impugned orders were set aside and the demands failed on merits. Case-Laws Central Excise Tue, 27 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757693