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    <title>2008 (9) TMI 471 - MADRAS HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner, setting aside the Settlement Commission&#039;s decision to assess duty on Cookies under Section 4-A of the Central Excise Act, 1944. The court held that since the first respondent did not declare the maximum retail price (MRP) on the packages as required by law, the assessment should be under Section 4. Consequently, the writ petition was allowed, and the impugned order was annulled.</description>
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      <link>https://www.taxtmi.com/caselaws?id=75107</link>
      <description>The court ruled in favor of the petitioner, setting aside the Settlement Commission&#039;s decision to assess duty on Cookies under Section 4-A of the Central Excise Act, 1944. The court held that since the first respondent did not declare the maximum retail price (MRP) on the packages as required by law, the assessment should be under Section 4. Consequently, the writ petition was allowed, and the impugned order was annulled.</description>
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