MRP based valuation u/s 4A or transaction value u/s 4 - When no show-cause notice has been served no...

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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