https://www.taxtmi.com/caselaws?id=118657 Where imported button cells were not covered by the relevant retail sale price declaration requirements under the Weights and Measures regime, MRP-based valuation under Section 4A of the Central Excise Act, 1944 was held prima facie inapplicable, and the departmental circular clarifying that position was treated as binding on the authorities. On limitation, prior departmental knowledge and the timing of the Bills of Entry prima facie negatived extended limitation for most of the demand, so the appellants made out a case for waiver of pre-deposit and stay of recovery. Interim protection was granted pending final hearing. en-us Wed, 13 Sep 2006 00:00:00 +0530 Wed, 04 Jul 2012 17:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118657 Where imported button cells were not covered by the relevant retail sale price declaration requirements under the Weights and Measures regime, MRP-based valuation under Section 4A of the Central Excise Act, 1944 was held prima facie inapplicable, and the departmental circular clarifying that position was treated as binding on the authorities. On limitation, prior departmental knowledge and the timing of the Bills of Entry prima facie negatived extended limitation for most of the demand, so the appellants made out a case for waiver of pre-deposit and stay of recovery. Interim protection was granted pending final hearing. Case-Laws Central Excise Wed, 13 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118657