TMI Blog2011 (5) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... - 201522 - CESTAT, MUMBAI - Central Excise) held that if the net weight of an individual package is 10 gms or less, there is no legal requirement for MRP declarations on such packs, and even if there is voluntary declaration of MRP on such individual packs, assessment under Section 4A of the Central Excise Act, 1944 cannot be resorted to, appellants are not liable to discharge duty liability as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gms and the appellants should discharge the duty liability under Sec.4 of the Act on transaction value. A show-cause notice was issued to the appellants alleging that the appellants have to discharge the duty liability on the basis of MRP valuation as the toffees are sold out in retail market under a fixed price. Therefore, the show-cause notice was adjudicated and demand was confirmed alongwith ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sal. 4. As the issue involved in this case is whether the sugar confectionary sold by the appellants which is admittedly having less than 10gms in weight, whether the assessable value should be determined on the basis of MRP valuation under Sec.4A of the Central Excise Act, 1944 or under Sec.4 of the said Act on basis of transaction value. 5. As the issue has been already settled by this T ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
