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2012 (3) TMI 350 - AT - Central ExciseDuty demand - Whether 25 kgs. packages of insecticides and pesticides cleared by the appellant to a registered dealer can be considered to be retail packings meant for an ultimate consumer, so as to print the same with MRP or not - Held that:- MRP is printed on such retails packages and the same are cleared by them on payment of duty on MRP affixed on the said packages - it has to be, at this prima facie stage, arrived at that such factual contention is correct and does not stand rebutted by the adjudicating authority. If that be so, we are of the view that 25 kgs. packages sent to the dealer are not retail packages as the Revenue has not come up with any evidence to show that these 25 kgs. packages also go to the market in retail sale and are meant for consumption by the ultimate consumer. On the said ground, we find that the appellant has a good prima facie case in its favour so as to allow stay unconditionally - Stay granted.
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