2026-VIL-703-CESTAT-BLR-CE
  1. Home
  2. 2026-VIL-703-CESTAT-BLR-CE

CENTRAL EXCISE CESTAT Cases

Central Excise - Valuation under Section 4 or Section 4A of the Central Excise Act, 1944 - The appellant is engaged in the manufacture of LED Light Fixtures and Solar Lights - Department alleged that the appellant did not adopt MRP-based valuation under Section 4A of the Central Excise Act and initiated proceedings. The Adjudicating Authority rejected the valuation under Section 4 and held that the goods should be revalued by adopting MRP-based valuation under Section 4A, confirming the differential demand with interest and imposing an equal amount of penalty - Whether the valuation should be adopted under Section 4 or Section 4A of the Central Excise Act, 1944 – HELD - Since the subject goods are not liable for Maximum Retail Price (MRP) declaration and have been cleared to Industrial and Institutional Consumers and labelled "Not for retail sale-for Industrial/Institutional use only", the valuation based on MRP in terms of Section 4A of the CEA, 1944 is not attracted. The Rule 3 of the Legal Metrology (Packaged Commodities) Rules, 2015 provides that the provisions of Chapter II (which includes the requirement of MRP declaration) shall not apply to packaged commodities meant for industrial or institutional consumers. Therefore, the adoption of Section 4A is unsustainable, and the impugned order is liable to be set aside - Further, the invocation of the extended period for the demand of duty and imposition of penalty is also not sustainable. The impugned order confirming the differential duty demand along with the interest and imposition of penalty is set aside and the appeal is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTAT Appeal filed wrongly...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?