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2013 (9) TMI 694 - AT - Central ExciseApplication of Section 4A - MRP based duty - Commissioner upheld duty and penalty u/s 11A - Held that:- The goods cleared in loose condition to spare parts division for being packed for retail sale are not the packaged commodity and hence there would be no requirement to declare MRP and the provision of Section 4A would not have applicable - provisions of Section 4A are not attracted to goods cleared by their Daruhera Unit to their spare parts division - Following decision of Jayanti Food Processing (P) Ltd. v. CCE, Rajasthan [2007 (8) TMI 3 - Supreme Court] and Malhotra Shaving Products (P) Ltd. v. CCE, Hyderabad [2009 (8) TMI 489 - CESTAT, BANGALORE] - Decided in favor of assessee.
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