TMI Blog2013 (10) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the assessee was obliged to affix maximum retail price (MRP) on the goods manufactured and cleared by the assessee - Held that:- Following Subhash Arjandas Kataria v. State of Maharashtra & Ors. [2011 (8) TMI 922 - SUPREME COURT OF INDIA ] - In these circumstances, when the issue as to whether the 1977 Rules were applicable to the case of the appellant itself was in doubt and during the relevan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent of both the parties. 2. The appellant-assessee is engaged in the manufacture of switchgear products. 3. The dispute in the present case relates to the clearances effected during the period from December, 2007 to May, 2008. It is the case of the Revenue that the goods manufactured by the assessee were governed by the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 ( th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a decision of this Court in the case of Subhash Arjandas Kataria v. State of Maharashtra Ors. reported in 2010 (4) AIR Bom. R. 570 wherein it was held that the 1977 Rules are not applicable in similar cases. Subsequently, this Court in the case of Larsen Toubro Ltd. v. Union of India reported in 2012 (275) E.L.T. 153 (Bom.) following the decision of the Apex Court in the case of Whirlpool o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit case for granting waiver of pre-deposit. Accordingly, we quash and set aside the impugned order of the CESTAT and direct the CESTAT to dispose of the appeal filed by the assessee on merits and in accordance with law, without insisting pre-deposit of the duty demand confirmed by the Adjudicating Authority. 6. The appeal is disposed off accordingly with no order as to costs. - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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