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2013 (11) TMI 1209 - CESTAT BANGALOREAffixation of MRP as per Section 4A of CE Act 1944 – Waiver of Pre-deposit - Held that:- MRP need not be affixed on the goods, as these goods are cleared by them to institutional/industrial consumers and they are not required to affix MRP on the same as per the provisions of Standards of Weights and Measures (Packaged Commodities) Rules, 1977 as they are exempted as per the third proviso to Explanation (2) of the Sl. No.1C of the Notification No.4/2006 dated 1.3.2006 - Following Grasim Industries Ltd. vs. CCE, Jaipur [2003 (12) TMI 230 - CESTAT, NEW DELHI] - the cement cleared to industrial/institutional consumers is not required to affix MRP and therefore, they are not required to discharge duty liability as per Section 4A of the Central Excise Act, 1944 - thus the applicant has made out a case for 100% waiver of pre-deposit – stay granted.
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