TaxTMI 
TaxTMI 
2001 (6) TMI 354
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.... SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - his is an application filed by M/s. Hindustan Appliances for waiver of pre-deposit of Central Excise duty amounting to Rs. 41,46,450/- and equal amount of penalty imposed by the Commissioner of Central Excise, New Delhi under the impugned order. 2. Shri M. Chandra Sekheran, ld. Sr. Advocate, submitted that the applicants ....
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....osed penalty holding that the Maximum Retail Price (MRP) on the cartons of finished goods was higher than the MRP indicated by the party on the sale invoices; that Commissioner has also referred to Explanation 2(a) of Section 4A which provides that higher MRP printed on the packages would be taken for arriving at the value for the payment of duty. The ld. Sr. Counsel submitted that as per Rule 6 o....
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....t the time of removal of the goods and there was no provision in the Central Excise Act or Rule regarding intimating about the affixing of labels of MRPs before removal of the goods. 3. Opposing the prayer Shri P.K. Jain, ld. SDR, submitted that it is clearly mentioned in the show cause notice (para 6) that when the godown premises of M/s. Maharaja Appliances Ltd. Chandigarh was searched, 68....