https://www.taxtmi.com/caselaws?id=53000 Bulk clearances of shoes supplied to Government departments without printed maximum retail price markings were assessable under Section 4 of the Central Excise Act, 1944, because Section 4A applies only when goods fall within the MRP-based valuation regime and bear the required MRP declaration. The assessee accepted that the goods were not sold in retail and did not carry MRP labels, and the prescribed declaration for MRP-based goods had not been filed. On those facts, the departmental circular supported assessment under Section 4, and reassessment under Section 4A was unwarranted. The appeal was therefore allowed in favour of Revenue. en-us Wed, 09 Jun 2004 00:00:00 +0530 Sat, 09 Oct 2010 09:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53000 Bulk clearances of shoes supplied to Government departments without printed maximum retail price markings were assessable under Section 4 of the Central Excise Act, 1944, because Section 4A applies only when goods fall within the MRP-based valuation regime and bear the required MRP declaration. The assessee accepted that the goods were not sold in retail and did not carry MRP labels, and the prescribed declaration for MRP-based goods had not been filed. On those facts, the departmental circular supported assessment under Section 4, and reassessment under Section 4A was unwarranted. The appeal was therefore allowed in favour of Revenue. Case-Laws Central Excise Wed, 09 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53000