2001 (6) TMI 355

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....vocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - For reasons recorded below we first dispose of the stay application filed by the Revenue by rejecting the same, since the issue in the appeal has since been decided in favour of the assessee/respondent by the Larger Bench of the Tribunal in the case of Goa Bottling Co. Ltd. v. C.C.E., Goa - 2001 (128) E.L.T. 81 (Tribuna....

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....f the Central Excise Rules were filed indicating different MRP for South and Eastern Zones and North and West Zones. Department issued a show cause notice dated 7-1-2000 proposing recovery of duty of Rs. 29,43,406/- under Section 11A of the Central Excise Rules, 1944 on the ground that since the respondents are having different MRPs in different regions, all the clearances from the packing station....