https://www.taxtmi.com/caselaws?id=240032 The Tribunal granted 100% waiver of pre-deposit of demands, staying recovery during appeals' pendency. It held that goods cleared to industrial/institutional consumers were not required to affix MRP, thus no duty liability arose under Section 4A of the Central Excise Act, 1944. The judgment clarifies the Act deems the depot as the place of manufacture for goods cleared from depots, exempting them from MRP requirements. This decision emphasizes understanding statutory provisions to determine liability and exemptions in excise matters. en-us Wed, 03 Jul 2013 00:00:00 +0530 Mon, 10 Feb 2014 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240032 The Tribunal granted 100% waiver of pre-deposit of demands, staying recovery during appeals' pendency. It held that goods cleared to industrial/institutional consumers were not required to affix MRP, thus no duty liability arose under Section 4A of the Central Excise Act, 1944. The judgment clarifies the Act deems the depot as the place of manufacture for goods cleared from depots, exempting them from MRP requirements. This decision emphasizes understanding statutory provisions to determine liability and exemptions in excise matters. Case-Laws Central Excise Wed, 03 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240032