https://www.taxtmi.com/caselaws?id=123347 Valuation of packaged excisable goods depended on the statutory conditions for MRP-based assessment under Section 4A rather than on bulk sale alone, following the principle clarified in Jayanti Food Processing. The goods were treated as excisable, packed, notified for Section 4A and subject to MRP declaration requirements, so the dispute did not support valuation under Section 4. The appellants also failed to demonstrate financial hardship. On that basis, no prima facie case for waiver of pre-deposit was made out, the direction to deposit the duty demand was sustained, and waiver of penalty and interest remained only until disposal of the appeal. en-us Thu, 14 Feb 2008 00:00:00 +0530 Thu, 13 Sep 2012 11:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123347 Valuation of packaged excisable goods depended on the statutory conditions for MRP-based assessment under Section 4A rather than on bulk sale alone, following the principle clarified in Jayanti Food Processing. The goods were treated as excisable, packed, notified for Section 4A and subject to MRP declaration requirements, so the dispute did not support valuation under Section 4. The appellants also failed to demonstrate financial hardship. On that basis, no prima facie case for waiver of pre-deposit was made out, the direction to deposit the duty demand was sustained, and waiver of penalty and interest remained only until disposal of the appeal. Case-Laws Central Excise Thu, 14 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123347