2008 (12) TMI 627

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....r : T.K. Jayaraman, Member (T) (Oral)]. - In terms of the impugned order, the appellant is required to pre-deposit the following amounts : (a) Duty Rs. 1,63,042/- (b) Equal penalty under Rule 25 of the Central Excise Act 2.  We heard both sides. 3.  The only issue involved is the valuation of the soaps supplied by the appellant to the Ministry of Defence. According to the Revenue, va....

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....action of a particular condition that the packages of such goods are "required" under the Standards of Weights and Measures Act and Rules made thereunder to declare the MRP. It was stated that here all these goods are meant only for servicing the armed forces or the defence personnel. In that view of the case, it may be safely said that there is no requirement of declaring the MRP under the Standa....