https://www.taxtmi.com/caselaws?id=238690 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. en-us Tue, 03 Sep 2013 00:00:00 +0530 Mon, 21 Apr 2014 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238690 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. Case-Laws Central Excise Tue, 03 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238690