https://www.taxtmi.com/caselaws?id=115389 The Appellate Tribunal CESTAT, New Delhi allowed the stay application for waiver of pre-deposit of duty and penalty in a case involving different MRPs for Kinley soda cleared from different factories. The Tribunal found that Section 4A of the Central Excise Act applied only when different prices were declared on the same goods manufactured in the same factory, not across different factories. Duty and penalty were waived unconditionally. en-us Mon, 30 May 2005 00:00:00 +0530 Tue, 29 May 2012 12:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115389 The Appellate Tribunal CESTAT, New Delhi allowed the stay application for waiver of pre-deposit of duty and penalty in a case involving different MRPs for Kinley soda cleared from different factories. The Tribunal found that Section 4A of the Central Excise Act applied only when different prices were declared on the same goods manufactured in the same factory, not across different factories. Duty and penalty were waived unconditionally. Case-Laws Central Excise Mon, 30 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115389