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2018 (4) TMI 1386 - AT - Central ExciseMethod of valuation - section 4 or section 4A of CEA, 1944 - Baking powder - Vanila powder - Custard powder - bakery mixes and chocolate improver. Held that: - CBEC Circular dated 28.2.2002 held that since the concerned State Government authority had already held that the provisions of Standard of Weights & Measures Act, 1976 and the Rules made thereunder were inapplicable to the goods in dispute, there was no warrant or justification for valuing the goods under Section 4A of the Central Excise Act, 1944 The only basis on which Show Cause Notices were issued in the present case, insofar as the issue on valuation was that Section 4 of the Central Excise Act, 1944 did not apply and instead, Section 4A applies - since Section 4A is inapplicable and determination of value has to be done under Section 4, there is nothing in the matter which needs further examination. If the Revenue was aggrieved by the judgment of the Hon’ble Bombay High Court, it ought to have challenged the judgment before the Hon’ble Supreme Court, which it had not done. Appeal dismissed - decided against Revenue.
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