https://www.taxtmi.com/caselaws?id=128313 The Tribunal granted a waiver for pre-1-6-2006 duty amounts but directed the applicant to deposit Rs. 10 lakhs within eight weeks for post-1-6-2006 duty pending final hearing, with recovery stayed until appeal disposal. The case involved the interpretation of duty liability under Section 4A of the Central Excise Act, 1944, concerning undervaluation of goods, specifically toothpaste with a toothbrush combo pack, both pre and post 1-6-2006. The Tribunal highlighted the need for detailed analysis of Section 4A provisions and relevant case laws to ascertain duty liability post-1-6-2006 due to conflicting interpretations and MRP-based duty calculations. en-us Mon, 10 Aug 2009 00:00:00 +0530 Mon, 01 Apr 2013 11:18:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128313 The Tribunal granted a waiver for pre-1-6-2006 duty amounts but directed the applicant to deposit Rs. 10 lakhs within eight weeks for post-1-6-2006 duty pending final hearing, with recovery stayed until appeal disposal. The case involved the interpretation of duty liability under Section 4A of the Central Excise Act, 1944, concerning undervaluation of goods, specifically toothpaste with a toothbrush combo pack, both pre and post 1-6-2006. The Tribunal highlighted the need for detailed analysis of Section 4A provisions and relevant case laws to ascertain duty liability post-1-6-2006 due to conflicting interpretations and MRP-based duty calculations. Case-Laws Central Excise Mon, 10 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128313