https://www.taxtmi.com/caselaws?id=118561 Promotional packs cleared without declaration of MRP and marked free or not for sale were considered in a dispute over assessment under Section 4 or Section 4A of the Central Excise Act, 1944. The Tribunal noted that earlier decisions treating similar packs as assessable under Section 4 supported the appellants, and on that basis found a prima facie case for interim relief. Pre-deposit of duty and penalty was waived and recovery stayed pending disposal of the appeal. en-us Wed, 12 Jul 2006 00:00:00 +0530 Wed, 04 Jul 2012 12:01:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118561 Promotional packs cleared without declaration of MRP and marked free or not for sale were considered in a dispute over assessment under Section 4 or Section 4A of the Central Excise Act, 1944. The Tribunal noted that earlier decisions treating similar packs as assessable under Section 4 supported the appellants, and on that basis found a prima facie case for interim relief. Pre-deposit of duty and penalty was waived and recovery stayed pending disposal of the appeal. Case-Laws Central Excise Wed, 12 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118561