https://www.taxtmi.com/caselaws?id=3219 Section 4A of the Central Excise Act applies only where the relevant package is legally required to declare MRP or retail sale price under the packaged commodities regime. A 210 litre barrel of lubricating oil was treated as a bulk, industrial wholesale package, and the competent Legal Metrology authority had clarified that MRP declaration was not mandatory. On that basis, the excise authority could not disregard the metrology clarification and shift valuation from Section 4 to Section 4A. The MRP-based demand was therefore unsustainable, with consequential relief following. en-us Fri, 11 Jan 2008 00:00:00 +0530 Mon, 19 Oct 2015 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3219 Section 4A of the Central Excise Act applies only where the relevant package is legally required to declare MRP or retail sale price under the packaged commodities regime. A 210 litre barrel of lubricating oil was treated as a bulk, industrial wholesale package, and the competent Legal Metrology authority had clarified that MRP declaration was not mandatory. On that basis, the excise authority could not disregard the metrology clarification and shift valuation from Section 4 to Section 4A. The MRP-based demand was therefore unsustainable, with consequential relief following. Case-Laws Central Excise Fri, 11 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3219