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2013 (10) TMI 169 - BOMBAY HIGH COURTMRP based duty - section 4A - CESTAT directed to make Entire Duty as Pre-deposit - Revenue was of the view that the goods manufactured by the assessee were governed by the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 and, therefore, the assessee was obliged to affix maximum retail price (MRP) on the goods manufactured and cleared by the assessee - Held that:- Following Subhash Arjandas Kataria v. State of Maharashtra & Ors. [2011 (8) TMI 922 - SUPREME COURT OF INDIA ] - In these circumstances, when the issue as to whether the 1977 Rules were applicable to the case of the appellant itself was in doubt and during the relevant period - this was a fit case for granting waiver of pre-deposit – Accordingly the order was set aside and CESTAT was directed to dispose of the appeal filed by the assessee on merits and in accordance with law, without insisting pre-deposit of the duty demand confirmed by the Adjudicating Authority.
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