2007 (7) TMI 560

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..... ondent. [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 appellants contention that the said 210 ltr. Barrels are .....

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..... sale 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 specified goods in relation to which it is required under the .....

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