TMI Blog2001 (6) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order per : V.K. Agrawal, Member (T)]. his is an application filed by M/s. Hindustan Appliances for waiver of pre-deposit of Central Excise duty amounting to Rs. 41,46,450/- and equal amount of penalty imposed by the Commissioner of Central Excise, New Delhi under the impugned order. 2. Shri M. Chandra Sekheran, ld. Sr. Advocate, submitted that the applicants manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y holding that the Maximum Retail Price (MRP) on the cartons of finished goods was higher than the MRP indicated by the party on the sale invoices; that Commissioner has also referred to Explanation 2(a) of Section 4A which provides that higher MRP printed on the packages would be taken for arriving at the value for the payment of duty. The ld. Sr. Counsel submitted that as per Rule 6 of the Stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of removal of the goods and there was no provision in the Central Excise Act or Rule regarding intimating about the affixing of labels of MRPs before removal of the goods. 3. Opposing the prayer Shri P.K. Jain, ld. SDR, submitted that it is clearly mentioned in the show cause notice (para 6) that when the godown premises of M/s. Maharaja Appliances Ltd. Chandigarh was searched, 68 pcs. of applia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... printed MRPs on the carton. The Revenue has not rebutted this submission before us. The ld. Sr. Counsel has made out a strong prima facie case for waiver of deposit of the entire amount of duty and penalty inasmuch as their submissions about affixing of lables of the revised MRPs remains uncontroverted and regarding seizure of 68 pcs. from the godown premises of M/s. Maharaja Appliances, it has be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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