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2012 (7) TMI 387 - CESTAT, NEW DELHITransaction value versus MRP bases valuation - Assessment u/s 4 or u/s 4A - appellant s packages containing 34 retail pouches of net quantity below 10 mg. each is a wholesale package and merit assessment under Section 4 of the Central Excise Act - no demand has been raised by the Department nor the respondent has sought to file any refund claim within limitation – Held that:- Department continues to assess the excise duty under Section 4A and the assessee has no intention to apply for refund for the past period. Thus, it is contended that it has become infractuous after coming into operation Chewing Tobacco & Unmanufactured Tobacco Packing Machines ( Capacity Determination and Collection of Duties) Rules, 2010 framed under Section 3A of the Central Excise Act, 1944 - since the respondent has given an undertaking that he will not file any refund claim in respect of the past period, the appeal has become infractuous - appeal is dismissed as infractuous
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