https://www.taxtmi.com/caselaws?id=219012 Packages containing exactly 25 kg do not fall within the Rule 2A exemption for packages of more than 25 kg, and a recipient engaged only in repacking and marketing is not prima facie an industrial consumer. On that basis, valuation under Section 4A could not be excluded at the stay stage. The limitation objection was treated as a mixed question of law and fact and was not fit for final determination in pre-deposit proceedings. Partial relief was granted by waiving 50% of the duty, interest and penalty, with recovery of the balance stayed pending appeal. en-us Fri, 29 Jun 2012 00:00:00 +0530 Thu, 10 Jan 2013 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219012 Packages containing exactly 25 kg do not fall within the Rule 2A exemption for packages of more than 25 kg, and a recipient engaged only in repacking and marketing is not prima facie an industrial consumer. On that basis, valuation under Section 4A could not be excluded at the stay stage. The limitation objection was treated as a mixed question of law and fact and was not fit for final determination in pre-deposit proceedings. Partial relief was granted by waiving 50% of the duty, interest and penalty, with recovery of the balance stayed pending appeal. Case-Laws Central Excise Fri, 29 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219012