2000 (10) TMI 242

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....n Das Gupta, C.A, for the Appellants. Shri Sanjeev Srivastava, JDR, for the Respondent. [Order per : K. Sreedharan, President]. -  These three applications for stay are at the instance of three appellants. All the three appeals arise out of a common order passed by Deputy Commissioner and confirmed by the Appellate Commissioner, Jaipur. In the first of appeal namely E/2658/2000-A dut....

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.... have different MRP printed on those packets. The MRP printed on the package earmarked for Canteen Stores Department was much lower compared to MRP printed in the package meant for ordinary customers. Relying on Explanation 2 to Section 4A of Central Excise Act 1944, Departmental authorities directed the manufacturers to pay duty on the basis of the maximum price printed on the package earmarked f....