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2013 (11) TMI 1185 - AT - Central ExciseMethod for computing the value of the goods - MRP Based duty u/s 4A or Transaction value u/s 4 of Central Excise Act 1944 – Waiver of Pre-deposit – Held that:- Following M/s. Mexim Adhesive Tapes Pvt. Ltd. vs. CCE, Daman [2013 (6) TMI 238 - CESTAT AHMEDABAD ] - The MRP is required to be printed and assessable value has to be determined u/s 4A of Central Excise Act, 1944 – the appellant has made out a case that goods are required to be assessed and value has to be determined as per the provisions of Section 4A of Central Excise Act, 1944 keeping the MRP as the basis - the department cannot insist that in the case of supply to certain categories, MRP based assessment cannot be followed even if MRP was affixed on the packages - there shall be waiver of pre-deposit during pendency of the appeal – stay granted.
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