https://www.taxtmi.com/caselaws?id=124267 Goods cleared in small sachets and sold by weight or volume were held to fall within the exemption in Rule 34(b) of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977 from declaring retail sale price. As section 4A of the Central Excise Act applies only where MRP-based assessment is legally triggered, the Tribunal followed the binding Larger Bench view and held that section 4A could not be invoked for such exempt goods. The assessment under section 4 was therefore sustained and the Revenue's challenge failed. en-us Thu, 17 Jul 2008 00:00:00 +0530 Mon, 04 Sep 2017 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124267 Goods cleared in small sachets and sold by weight or volume were held to fall within the exemption in Rule 34(b) of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977 from declaring retail sale price. As section 4A of the Central Excise Act applies only where MRP-based assessment is legally triggered, the Tribunal followed the binding Larger Bench view and held that section 4A could not be invoked for such exempt goods. The assessment under section 4 was therefore sustained and the Revenue's challenge failed. Case-Laws Central Excise Thu, 17 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124267