https://www.taxtmi.com/caselaws?id=461972 Goods cleared in individual packets bearing MRP stickers to an automobile manufacturer did not qualify as supplies to an industrial consumer because the packets lacked the mandatory declaration "not for retail sale" under the Legal Metrology Rules. Since section 4A of the Central Excise Act applies only where the package is one on which retail sale price declaration is legally required, the statutory conditions for exclusion were not met. Section 4A was therefore correctly invoked, and the duty demand and penalty were sustainable. en-us Thu, 25 Apr 2024 00:00:00 +0530 Mon, 12 May 2025 19:09:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461972 Goods cleared in individual packets bearing MRP stickers to an automobile manufacturer did not qualify as supplies to an industrial consumer because the packets lacked the mandatory declaration "not for retail sale" under the Legal Metrology Rules. Since section 4A of the Central Excise Act applies only where the package is one on which retail sale price declaration is legally required, the statutory conditions for exclusion were not met. Section 4A was therefore correctly invoked, and the duty demand and penalty were sustainable. Case-Laws Central Excise Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461972