Declared retail sale price dispute defeated full pre-deposit waiver; partial stay granted after prima facie pricing discrepancies.

Prima facie material questioning the declared retail sale price was sufficient to deny full waiver of pre-deposit and stay at the interim stage. Section 4A(4) permits determination of retail sale price in the prescribed manner where the declared price is not the retail sale price required to be declared, and the rules allow reliance on nearby sales and market enquiries. The prices charged to institutional customers, together with the admitted printing of Rs. 50 on some packages, showed that the declared MRPs of Rs. 30, Rs. 35 or Rs. 50 were not adequately supported for interim relief. The appellant was therefore directed to pre-deposit 25% of the duty adjudged, and the balance demand was stayed on compliance during the appeal.

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Issues: Whether the appellant had made out a case for waiver of pre-deposit and stay, in light of the department's prima facie material questioning the declared retail sale price.

Analysis: Section 4A(4) contemplates ascertainment of retail sale price in the prescribed manner where the declared price is not the retail sale price required to be declared. The prescribed rules permit reliance on nearby sales and, where necessary, market enquiries. On the record, the prices charged to institutional customers, together with the admitted printing of Rs. 50 on some packages, showed that the declared MRP of Rs. 30, Rs. 35 or Rs. 50 was not sufficiently supported for the purpose of interim relief. The material was enough to negate full waiver at this stage.

Conclusion: The appellant was directed to pre-deposit 25% of the duty adjudged, and the balance demand was stayed on compliance during pendency of the appeal.

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