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2013 (10) TMI 613 - AT - Central ExciseValuation - MRP Based value or Transaction Value – Either under Rule 4A OR 4 of Central Excise Act - manufacture of cookies and dough classifiable under sub-heading 1905 31 00 and 1902 10 00 of the Schedule to the Central Excise Tariff Act, 1985 – Held that:- The appellant is not obliged to declared the Maximum Retail Price on the packages and he has not declared the Maximum Retail Price on the packages supplied by them to their institutional customers at the relevant point, thus availing and enjoying the exemption granted under Rule 34(a) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 and only after initiation of the present proceedings, with a view to illegally claim the benefits under Section 4A of the Central Excise Act, he started printing the Maximum Retail Price on the packages being supplied by them to their institutional customers also, which act will not, in any way, absolve them of their liability during the relevant point of time of committing the evasion of duty. The Department is right in contending that the appellant is not entitled to claim any benefit under Section 4A of the Central Excise Act, since his goods are chargeable under Section 4 of the Central Excise Act. Waiver of Pre-deposit - The applicant failed to make out a prima facie case for waiver of entire amount of duty along with interest and penalty – the order of the Settlement Commission that the applicant has already paid excess amount – Applicant was directed to submit the amount as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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