2007 (7) TMI 560

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....lant. Shri M.M. Mathkar, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  After hearing both sides, we find that the dispute in the present matter is as to whether 210 ltr. Barrels of lubricating oil are to be assessed to duty under the provisions of Section 4 of Central Excise Act, 1944 or under Section 4A. The Adjudicating Authority has not accepted the appella....

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....es (Packaged Commodity) Rules, 1977 as to what is wholesale packages. It is admitted position that no MRP has to be affixed on the said barrels. If affixation of MRP was mandatory under the concerned rules, action would have been taken against them by the authorities in terms of Standards of Weights and Measures Act. Section 4A is to the effect that the same will be applicable in respect of specif....