2011 (12) TMI 432

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.....K. Anand, Advocate, for the Appellant. Shri I. Beg, DR, for the Respondent. ORDER Learned counsel Shri Anand submits that due to variation in MRP in respect of the impugned goods for sale thereof in different areas, department alleges that higher the MRP shall be assessable value for all the goods sold in an area. He submits the justification for the variation on the ground that MRP is f....

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..... Therefore, he submits that not only pre-deposit may be waived, appeal may also be disposed following judicial discipline. 2. Learned DR on the other hand points out that para 6 of the appellate orders does not permit the appellant to claim variations and in case variation in claimed, higher the MRP shall be the basis for charging duties. 3. Heard both the sides and perused the re....