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2013 (10) TMI 1145 - AT - Central ExciseValuation as per MRP under Rule 4A of CE Rules – packaged drinking water - domestic and industrial supply - Waiver of Pre-deposit – Held that:- There is no ascertainment at the retail market as prescribed under the Rule, if one examines the purchase orders placed by the institutional customers it is seen that the goods have been sold at prices ranging from Rs.43/- and Rs. 48/- during July 2008 to July 2010. Such prices also envisage rendering of additional services such as providing free water dispensers and supply of goods free of delivery charges - There is no nexus between the declaration of retail sale price and the prices at which the goods are sold to institutional customers - some of the institutional customers have also admitted that in the water jars received by them, the MRP was printed as Rs.50 - the declaration of retail sale price by the appellant is not borne out from the evidences available on records - the appellant directed to make a pre-deposit of 25% of duty – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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