https://www.taxtmi.com/caselaws?id=790084 Packaged commodities cleared exclusively for industrial or institutional consumers, and declared as not for retail sale, were held outside the MRP-based valuation regime under Section 4A of the Central Excise Act, 1944 because the legal metrology rules excluded such goods from the MRP declaration requirement. Valuation therefore had to proceed under Section 4 on transaction value, not Section 4A. The extended limitation period was also found unsustainable on the facts and legal basis stated, and the penalty could not survive once the demand itself failed. The demand, interest, and penalty were set aside. en-us Mon, 13 Apr 2026 00:00:00 +0530 Mon, 20 Apr 2026 08:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790084 Packaged commodities cleared exclusively for industrial or institutional consumers, and declared as not for retail sale, were held outside the MRP-based valuation regime under Section 4A of the Central Excise Act, 1944 because the legal metrology rules excluded such goods from the MRP declaration requirement. Valuation therefore had to proceed under Section 4 on transaction value, not Section 4A. The extended limitation period was also found unsustainable on the facts and legal basis stated, and the penalty could not survive once the demand itself failed. The demand, interest, and penalty were set aside. Case-Laws Central Excise Mon, 13 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790084