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M/s Tafe Ltd, Power Resource Division Versus Commissioner of Central Excise, Chennai - III

2015 (10) TMI 1146 - CESTAT CHENNAI

Waiver 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 decla .....

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t 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, pr .....

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the Appellant : Mr N Viswanathan, Adv. For the Respondent : Mr R Subramaniyan, AC (AR) ORDER Per: R Periasami: A common issue is involved in all these three miscellaneous applications and hence all are taken up for disposal. 2. The appellants pleaded .....

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8377; 2,440/- for Maharashtra. He further submits that there is no variation in the price since Maharashtra and Gujarat Octroi levied and the difference in price is due to Octroi payable for Maharashtra. The adjudicating authority has not considered .....

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packet. But for octroi amount, there is no difference in MRP. He relied on the decisions of the Tribunal in the cases of SMV Beverages Pvt. Ltd. Vs. CCE, Raipur - 2013 (298) ELT 545 and Amtrex Hitachi Appliances Ltd. Vs. CCE - 2009 (236) ELT 203. 3. .....

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He relied on the decision of the Tribunal in the case of H&R Johnson (India) Ltd. Vs. CBEC, New Delhi - 2002 (144) ELT 506 (Kar.). 4. After hearing both sides and on perusal of the records, we find that as per MRP declared on the packets, appella .....

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