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2014 (4) TMI 838 - AT - Central ExciseWaiver of pre-deposit - Demand of differential duty - MRP Valuation under Section 4A of the Central Excise Act, 1944 - Insulated Wares - Held that:- there is no dispute that the items which are cleared and sold by the appellant are without affixation of MRP by them. It is also admitted that the said items are being distributed free by the purchasers. In such circumstances, when there is no requirement of affixation of MRP on the said final products, the clarification by the CBEC in the Central Excise manual prima facie would cover the issue. In our view, the appellant has made out a strong prima facie case for the waiver of pre-deposit of amounts involved. Accordingly, the applications for waiver of pre-deposit of amounts involved are allowed and recovery thereof stayed till the disposal of appeals - Stay granted.
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