2004 (5) TMI 447

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....the Appellant. Shri Saxena, SDR, for the Respondent. [Order per : K.D. Mankar, Member (T)]. -  The applications are for waiver of pre-deposit of duty and penalty imposed in the impugned order. The dispute relates to the applicability of higher MRP on the Air Conditioners cleared at the factory gate at Silvassa. It is submitted that the air conditioners sold at the factory gate are de....

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....ed form may be sold to the ultimate consumers. It is the department's case that when more than one retail prices are affixed the consumer in the same area will get the air conditioners at the higher price as well as at the lower price at the factory gate depending upon the source from which he had obtained the goods. Therefore, according to the D.R. the higher price adopted by the Adjudicating aut....