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2015 (10) TMI 1146 - AT - Central ExciseWaiver of pre deposit - Valuation - Held that:- As per MRP declared on the packets, appellants are manufacturing batteries and clearing under the MRP. As per the declaration in respect of batteries manufactured for Amco Batteries Ltd. they have declared two MRP one for "other States" i.e. ₹ 2,336/- and ₹ 2,440/- for "Maharashtra". Since clearance to Maharashtra attracts Octroi the price of ₹ 2,440/- is inclusive of octroi amount - In view of the citations relied by the appellant in the casesof SMV Beverages Pvt. Ltd. (2011 (12) TMI 432 - CESTAT NEW DELHI) and Amtrex Hitachi Appliances Ltd. (2008 (7) TMI 319 - CESTAT AHMEDABAD), appellants have made out a prima facie case for waiver of entire amount of dues. Accordingly, predeposit of entire dues stands waived and recovery thereof stayed during the pendency of the appeals. - Stay granted.
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