https://www.taxtmi.com/caselaws?id=115892 Packaged goods that are exempt from statutory MRP declaration under Rule 34B of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977 may be valued under Section 4 rather than Section 4A of the Central Excise Act, 1944. In this matter, the dispute concerned 2 gm pouches and whether duty and penalty demanded on an MRP-based valuation required pre-deposit. The Tribunal found a strong prima facie case that, since MRP declaration was not legally required, the appellant could contest assessment under the MRP-based regime. On that basis, complete waiver of pre-deposit of duty and penalty was granted as interim relief. en-us Wed, 19 Jan 2005 00:00:00 +0530 Tue, 05 Jun 2012 10:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115892 Packaged goods that are exempt from statutory MRP declaration under Rule 34B of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977 may be valued under Section 4 rather than Section 4A of the Central Excise Act, 1944. In this matter, the dispute concerned 2 gm pouches and whether duty and penalty demanded on an MRP-based valuation required pre-deposit. The Tribunal found a strong prima facie case that, since MRP declaration was not legally required, the appellant could contest assessment under the MRP-based regime. On that basis, complete waiver of pre-deposit of duty and penalty was granted as interim relief. Case-Laws Central Excise Wed, 19 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115892