https://www.taxtmi.com/caselaws?id=234413 Packaged commodities on which MRP was declared fell under Section 4A of the Central Excise Act, because Rule 34 of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977 operates as an exemption and requires an unambiguous marking showing exclusive packing for industrial use. Mere supply to industrial users, or the presence of words suggesting industrial use, did not by itself exclude MRP-based valuation under Section 4A. The extended period of limitation and penalty also failed, as the dispute was one of valuation interpretation and there was no clear evidence of suppression, fraud, or intent to evade duty. en-us Thu, 24 May 2012 00:00:00 +0530 Tue, 06 Aug 2013 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234413 Packaged commodities on which MRP was declared fell under Section 4A of the Central Excise Act, because Rule 34 of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977 operates as an exemption and requires an unambiguous marking showing exclusive packing for industrial use. Mere supply to industrial users, or the presence of words suggesting industrial use, did not by itself exclude MRP-based valuation under Section 4A. The extended period of limitation and penalty also failed, as the dispute was one of valuation interpretation and there was no clear evidence of suppression, fraud, or intent to evade duty. Case-Laws Central Excise Thu, 24 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234413