TMI Blog2009 (1) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Duty of Rs. 1,87,91,307/- stands confirmed against the applicant/appellant on the ground that instead of paying duty on their final product which is fresh and dry yeast, under the provisions of Sec. 4, they were required to discharge their liability in terms of Sec. 4A of the Central Excise Act, 1944. An equal amount of penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en that on receipt of the above order, the revenue approached the State Government for review of the same on the ground that the evidence collected by the excise department have not been properly appreciated by the State Government. However, such request of the department was not accepted by the State Government. The revenue has filed a writ petition before the Hon ble High Court of Bombay without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his prima facie stage, agree with the ld. advocate that the authorities under the Standards of Weights and Measures Act, 1976 having held that no MRP is required to be affixed on the product in question, the revenue s insistence that the same should have been affixed and the goods should have been assessed under Sec. 4A cannot be, prima facie, upheld at this stage. We, accordingly, dispense with t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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