2008 (8) TMI 769

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....ne, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The short issue involved in the present appeal of the Revenue is as to whether different retail sale prices marked on different packages of the Air Conditioners manufactured by the respondent is in accordance with the provisions of Section 4A or the lower MRP is required to be enhanced to the higher MRP Commissioner (Appeals) h....

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.... appellant. In view of the above discussion, the demand of duty along with interest and imposition of penalty, is not sustainable under the law." 2. We find that an identical dispute was resolved by us in the case of M/s. Amtrex Hitachi Appliances Ltd. & Shri Mahesh Agarwal v. CCE, Vapi vide order No. A/1417-1419/WZB/AHD/08 dt. 23-7-2008 [2009 (236) E.L.T. 203 (Tribunal)]. It was held t....