https://www.taxtmi.com/caselaws?id=783844 The dominant issue was whether valuation for levy of basic excise duty and NCCD during the disputed period could be determined under s.4A of the Central Excise Act, 1944, in the context of continuation of an exemption/valuation notification. The Tribunal held that there was no statutory support to invoke s.4A for arriving at the assessable value for the relevant clearances. The SC found no infirmity warranting interference with that determination and dismissed the appeal, thereby affirming the Tribunal's rejection of s.4A-based valuation and the consequential duty demand. en-us Fri, 19 Dec 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783844 The dominant issue was whether valuation for levy of basic excise duty and NCCD during the disputed period could be determined under s.4A of the Central Excise Act, 1944, in the context of continuation of an exemption/valuation notification. The Tribunal held that there was no statutory support to invoke s.4A for arriving at the assessable value for the relevant clearances. The SC found no infirmity warranting interference with that determination and dismissed the appeal, thereby affirming the Tribunal's rejection of s.4A-based valuation and the consequential duty demand. Case-Laws Central Excise Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783844