Tribunal Rules on Cake Mix Valuation: Pre-2011 Duty Upheld, Post-2011 Demand Set Aside Under Central Excise Act.

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....Method of Valuation - section 4 of Central Excise Act, 1944 or section 4A of Central Excise Act, 1944 - packages of cake mixes manufactured having been affixed with retail sale price (RSP) - The tribunal held that, for the period before the Legal Metrology (Packaged Commodities) Rules, 2011, goods not intended for retail sale (as indicated by the appellant) did not qualify for section 4A assessment based on RSP. - The tribunal upheld the demand for differential duty for the period prior to 1st April 2011, siding with the respondent on the assessment method. For the period after 1st April 2011, it set aside the demand, recognizing the expanded scope of section 4A.....