https://www.taxtmi.com/caselaws?id=246402 Section 4A of the Central Excise Act applies only where goods are required to bear MRP under the Standards of Weights and Measures law. On the facts stated, 25 kg pesticide and insecticide packages cleared to a registered dealer were asserted to be non-retail packs later converted into 5 kg retail packs, with duty paid on the MRP basis at that stage. Because that factual claim had not been examined or rejected, and the materials did not show that the 25 kg packs themselves entered retail sale or were meant for ultimate consumers, they could not then be treated as retail packages for Section 4A. The impugned order was set aside and the matter remanded for fresh factual examination. en-us Fri, 02 Mar 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246402 Section 4A of the Central Excise Act applies only where goods are required to bear MRP under the Standards of Weights and Measures law. On the facts stated, 25 kg pesticide and insecticide packages cleared to a registered dealer were asserted to be non-retail packs later converted into 5 kg retail packs, with duty paid on the MRP basis at that stage. Because that factual claim had not been examined or rejected, and the materials did not show that the 25 kg packs themselves entered retail sale or were meant for ultimate consumers, they could not then be treated as retail packages for Section 4A. The impugned order was set aside and the matter remanded for fresh factual examination. Case-Laws Central Excise Fri, 02 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246402