https://www.taxtmi.com/caselaws?id=785471 Goods notified for MRP-based assessment under Section 4A of the Central Excise Act, 1944 remained assessable under that provision where the packages otherwise fell within the notification, and the mere absence of retail sale price declaration or brand name on the packages did not, by itself, justify shifting valuation to Section 4. The analysis followed earlier coordinate-bench rulings and treated the objection based on the Legal Metrology Rules as academic. The impugned orders were set aside, and the appeals were allowed with consequential reliefs in law. en-us Fri, 23 Jan 2026 00:00:00 +0530 Sat, 24 Jan 2026 08:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785471 Goods notified for MRP-based assessment under Section 4A of the Central Excise Act, 1944 remained assessable under that provision where the packages otherwise fell within the notification, and the mere absence of retail sale price declaration or brand name on the packages did not, by itself, justify shifting valuation to Section 4. The analysis followed earlier coordinate-bench rulings and treated the objection based on the Legal Metrology Rules as academic. The impugned orders were set aside, and the appeals were allowed with consequential reliefs in law. Case-Laws Central Excise Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785471