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2011 (1) TMI 490 - AT - Central ExciseApplication of stay - penalty under Rule 25 and 26 of the Central Excise Rules, 2002 - Differential duty - Notification No. 4/2006-C.E., dated 1-3-2006 - The only dispute sought to be raised is in relation to the duty amount, that is, whether it would be Rs. 350/- per tonne or Rs. 400/- per tonne - the clearance of the product is not on retail basis and in terms of the agreement between the parties, there is no requirement of printing of MRP on the packages in which the product is packed - Held that: the claim of the applicant cannot fall under clause 1A of the Notification nor under 1B but has to fall under 1C of the said Notification - Decided against the assessee
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