https://www.taxtmi.com/caselaws?id=788088 Section 4A valuation applies only when goods are notified and sold as pre-packaged commodities requiring retail sale price declaration; tyres, tubes and flaps merely tied with plastic straps for transport do not amount to packaged goods in the Legal Metrology sense, so valuation remains under Section 4. An interpretational dispute on this point, where the relevant facts were disclosed in returns and correspondence, does not by itself establish suppression, fraud or intent to evade duty, so extended limitation is unavailable. Where the demand fails on merits and under limitation, penalty under Section 11AC and compensatory interest under Section 11AA also do not survive. en-us Mon, 16 Mar 2026 00:00:00 +0530 Tue, 17 Mar 2026 08:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788088 Section 4A valuation applies only when goods are notified and sold as pre-packaged commodities requiring retail sale price declaration; tyres, tubes and flaps merely tied with plastic straps for transport do not amount to packaged goods in the Legal Metrology sense, so valuation remains under Section 4. An interpretational dispute on this point, where the relevant facts were disclosed in returns and correspondence, does not by itself establish suppression, fraud or intent to evade duty, so extended limitation is unavailable. Where the demand fails on merits and under limitation, penalty under Section 11AC and compensatory interest under Section 11AA also do not survive. Case-Laws Central Excise Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788088