https://www.taxtmi.com/caselaws?id=53437 Goods notified for MRP-based valuation remain assessable under Section 4A of the Central Excise Act where the manufacturer has filed the required declarations and affixed MRP, even if the refrigerators are sold in bulk to soft drink manufacturers. Bulk sale by itself does not take the goods outside Section 4A, and no relevant exclusion was shown. Subsequent assessment or payment under Section 4 cannot displace the statutory MRP-based method where Section 4A applies. The demand based on Section 4 was therefore set aside. en-us Thu, 07 Oct 2004 00:00:00 +0530 Wed, 13 Oct 2010 13:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53437 Goods notified for MRP-based valuation remain assessable under Section 4A of the Central Excise Act where the manufacturer has filed the required declarations and affixed MRP, even if the refrigerators are sold in bulk to soft drink manufacturers. Bulk sale by itself does not take the goods outside Section 4A, and no relevant exclusion was shown. Subsequent assessment or payment under Section 4 cannot displace the statutory MRP-based method where Section 4A applies. The demand based on Section 4 was therefore set aside. Case-Laws Central Excise Thu, 07 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53437