2008 (12) TMI 627

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..... vocate, for the Appellant. Shri V.R. Gyaneshwar, JDR, for the Respondent. [Order per : 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 so .....

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..... oods are brought in the arena of Section 4A(1) ibid, there would have to be the satisfaction 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 .....

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