https://www.taxtmi.com/caselaws?id=123333 Base material for paints was not shown, on the available record, to qualify for MRP-based assessment under Section 4A of the Central Excise Act, 1944, because the goods were supplied to dealers, opened, tinted and then sold as finished paint, with no evidence of actual retail sale at the declared MRP. The prima facie applicability of the Standards of Weights and Measures Act, 1976 and the Packaged Commodities Rules, 1977 was therefore not established. The record also did not displace prima facie invocation of the extended limitation period, as the declared price appeared artificial and inconsistent with the value adopted for final paints. Substantial pre-deposit was directed and recovery of the balance duty and penalty stayed pending appeal. en-us Wed, 06 Feb 2008 00:00:00 +0530 Tue, 11 Sep 2012 18:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123333 Base material for paints was not shown, on the available record, to qualify for MRP-based assessment under Section 4A of the Central Excise Act, 1944, because the goods were supplied to dealers, opened, tinted and then sold as finished paint, with no evidence of actual retail sale at the declared MRP. The prima facie applicability of the Standards of Weights and Measures Act, 1976 and the Packaged Commodities Rules, 1977 was therefore not established. The record also did not displace prima facie invocation of the extended limitation period, as the declared price appeared artificial and inconsistent with the value adopted for final paints. Substantial pre-deposit was directed and recovery of the balance duty and penalty stayed pending appeal. Case-Laws Central Excise Wed, 06 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123333