2009 (7) TMI 1032

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.... Karthikeyan, Consultant, for the Appellant. Shri R.P. Meena, SDR, for the Respondent. ORDER We have heard both sides on the application for waiver of pre-deposit of duty of Rs. 22,30,002/- and penalty of equal amount. The demand arises as a result of holding that retail sale price (RSP) affixed on packaged drinking water sold to customer other than institutional customers was required to....

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....bsence of any evidence that goods with lower MRPs declared by assessee for a particular area for same product were sold at a higher price, the different MRP's for different areas are to be accepted and the Tribunal's decision in CCE, Vadodara v. Bell Granito Ceramics Ltd. [2009 (235) E.L.T. 171 (Tri.-Ahmd.)] to the effect that there is no stipulation in the Standards of Weights and Measures Act, 1....