https://www.taxtmi.com/caselaws?id=127056 A valuation dispute under Section 4A of the Central Excise Act concerned soaps supplied exclusively to the Ministry of Defence and marked not for retail sale. On the record, the goods were not intended for retail trade, so the appellants showed a strong prima facie case that declaration of maximum retail price was not required. Total waiver of pre-deposit of duty and penalty was granted, and coercive recovery was stayed pending disposal of the appeal. en-us Mon, 01 Dec 2008 00:00:00 +0530 Thu, 14 Feb 2013 11:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127056 A valuation dispute under Section 4A of the Central Excise Act concerned soaps supplied exclusively to the Ministry of Defence and marked not for retail sale. On the record, the goods were not intended for retail trade, so the appellants showed a strong prima facie case that declaration of maximum retail price was not required. Total waiver of pre-deposit of duty and penalty was granted, and coercive recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Mon, 01 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127056