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Central Excise - Highlights / Catch Notes

Home Highlights November 2011 Year 2011 This

MRP based valuation u/s 4A or transaction value u/s 4 - When no ...


No Duty Demand Without Show-Cause Notice u/s 4 or 4A of Central Excise Act, 1944.

November 14, 2011

Case Laws     Central Excise     AT

MRP based valuation u/s 4A or transaction value u/s 4 - When no show-cause notice has been served no duty can be demanded under Section 11A of the Central Excise Act, 1944. Therefore, the provisions of Section 11A of the Central Excise Act are not applicable..... - AT

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