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2010 (5) TMI 459 - CESTAT, NEW DELHIWaiver of pre-deposit - rate of duty with reference to retail sale price - records disclose that the appellants were manufacturing Gutkha pouches with weight of 2 gms. which were worth more than Rs. 2.01 each and pouches which were sold at Rs. 1.5 weighed only 1.8 gms. - Appellants were manufacturing pouches of 2 gms. with retail sale price of more than Rs. 2.01 - , it cannot be disputed that there is no concept of deemed RSP or MRP under the notification - However, notification clearly refers to the weight of each pouch for the purpose of determining the rate of duty. Once it is established that retail sale price of pouch weighing 1.8 gms. was Rs. 1.50, it is needless to say that pouch weighing 2 gms. ought to carry retail sale price of more than Rs. 2.01 per pouch in the absence of any material placed on record by the assessee disclosing its price to be at Rs. 1.50 - financial hardship and revenue interest, we consider it proper to waive 40% of the duty amount - interest and the penalty waived
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