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TMI Blog2018 (6) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... This is an appeal filed against OIA-KRS/406-407/VAPI/2008 dt 26/12/2008 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) -VAPI. 2. The brief facts of the case are that the appellants are engaged in the manufacture of household plastic articles falling under Chapter 39 of the CETA 1985. During the scrutiny of Central Excise records, the Central Excise officers obser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of head office and marketing office in Mumbai they changed the stickers for said water jugs from 8.3.2001 to 17.9.2001. A show cause notice was issued demanding duty of Rs. 25,917/- along with interest and proposing penalty under Sec. 11AC of CEA 1944. On adjudication, entire demand was confirmed along with interest and imposition of equivalent penalty and also penalty of Rs. 5,000/- on Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .3.2001, which was applicable for the states of Rajasthan, Haryana, Delhi, UP, Chandigarh, Punjab, Jammu & Kashmir, Himachal Pradesh. He further argued that the law at the time permitted filing of two price declarations. He also drew the attention to the statement of Shri Joshi, wherein he had clearly mentioned that the sticker of MRP was changed and it was printed Rs. 390/- before dispatch of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n filed with the Dept. is incorrect. 6. The basis of the Dept. the demand appears to be the letter from the Kendriya Bhandar and changing of stickers from Rs. 471/- to Rs. 390/- as admitted by the authorized signatory. However, we find since there were two price declarations, one for all India and another for Northern states at the MRP of Rs. 471/- and Rs. 390/- w.e.f. 8.3.2001 respectively ..... X X X X Extracts X X X X X X X X Extracts X X X X
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