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TMI Blog2013 (11) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... , Daman [2013 (6) TMI 238 - CESTAT AHMEDABAD ] - The MRP is required to be printed and assessable value has to be determined u/s 4A of Central Excise Act, 1944 – the appellant has made out a case that goods are required to be assessed and value has to be determined as per the provisions of Section 4A of Central Excise Act, 1944 keeping the MRP as the basis - the department cannot insist that in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been discharged on the basis of transaction value arrived at under Section 4 of Central Excise Act, 1944. Proceedings were initiated which has culminated in confirmation of demand of duty of Rs.27,89,261/-. Penalty also has been imposed under Section 11AC of Central Excise Act, 1944. 2. Supporting the stay application, the learned counsel submits that the issue is covered by several decisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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