https://www.taxtmi.com/caselaws?id=239312 Goods sold through dealers in retail packages bearing MRP declarations were treated as prima facie assessable under section 4A, and the same approach was applied to imported traded goods where the Packaged Commodities Rules did not exclude such retail packaging. The record of captive-use declarations, re-labelling, affixing MRP and retail sale through distributors supported prima facie suppression and misstatement, so the extended period of limitation was considered invocable. As no financial hardship was shown, complete waiver of pre-deposit was declined and conditional pre-deposit was directed with stay on the balance pending appeal. en-us Mon, 19 Aug 2013 00:00:00 +0530 Mon, 11 Nov 2013 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239312 Goods sold through dealers in retail packages bearing MRP declarations were treated as prima facie assessable under section 4A, and the same approach was applied to imported traded goods where the Packaged Commodities Rules did not exclude such retail packaging. The record of captive-use declarations, re-labelling, affixing MRP and retail sale through distributors supported prima facie suppression and misstatement, so the extended period of limitation was considered invocable. As no financial hardship was shown, complete waiver of pre-deposit was declined and conditional pre-deposit was directed with stay on the balance pending appeal. Case-Laws Central Excise Mon, 19 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239312