https://www.taxtmi.com/caselaws?id=104161 Telephone sets cleared to the Department of Telecommunication were treated by the lower authorities as assessable on the maximum retail price basis under section 4A of the Central Excise Act, 1944. The appellant argued that the goods were specially packed for servicing an industry and fell within the exemption framework under section 34 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, so MRP marking was not required. The Tribunal found the case arguable and requiring detailed examination of the evidence, but held that this did not justify complete waiver of pre-deposit at the interim stage. Total waiver was declined; deposit of Rs. 50 lakhs was directed, the existing bank guarantee was to remain alive, and waiver of the balance duty was granted subject to compliance. en-us Thu, 07 Mar 2002 00:00:00 +0530 Tue, 28 Feb 2012 10:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104161 Telephone sets cleared to the Department of Telecommunication were treated by the lower authorities as assessable on the maximum retail price basis under section 4A of the Central Excise Act, 1944. The appellant argued that the goods were specially packed for servicing an industry and fell within the exemption framework under section 34 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, so MRP marking was not required. The Tribunal found the case arguable and requiring detailed examination of the evidence, but held that this did not justify complete waiver of pre-deposit at the interim stage. Total waiver was declined; deposit of Rs. 50 lakhs was directed, the existing bank guarantee was to remain alive, and waiver of the balance duty was granted subject to compliance. Case-Laws Central Excise Thu, 07 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104161