https://www.taxtmi.com/caselaws?id=124522 210 litre barrels of lubricating oil were treated as wholesale packages under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, so they were not required to bear retail sale price declarations. Because the condition for applying Section 4A of the Central Excise Act, 1944 was not established, the goods were not assessed on the footing of retail packages. On that basis, the assessee was found to have a strong prima facie case and unconditional stay was granted. en-us Wed, 11 Jul 2007 00:00:00 +0530 Mon, 01 Oct 2012 13:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124522 210 litre barrels of lubricating oil were treated as wholesale packages under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, so they were not required to bear retail sale price declarations. Because the condition for applying Section 4A of the Central Excise Act, 1944 was not established, the goods were not assessed on the footing of retail packages. On that basis, the assessee was found to have a strong prima facie case and unconditional stay was granted. Case-Laws Central Excise Wed, 11 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124522