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2015 (10) TMI 1146 - CESTAT CHENNAI

2015 (10) TMI 1146 - CESTAT CHENNAI - TMI - 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 declared two MRP one for "other States" i.e. ₹ 2,336/- and ₹ 2,440/- for "Maharashtra". Since clearance to Maharashtra attracts Octroi the price of ₹ 2,440/- is inclusive of octroi amount - In .....

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r (T) And P K Choudhary, Member (J),JJ. For 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 for waiver of predeposit on the ground that adjudicating authority has demanded higher retail price declared for Maharashtra. He submits that the appellants have declared two prices in the packets amountin .....

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re they have declared both the prices in the 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. On the other hand, the learned AR for Revenue reiterated the findings of the adjudicating authority and submits that it is not a case they have declared separate price for each zone on the packet but on th .....

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