2014 (6) TMI 585

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.....R.) JUDGEMENT Per Dr. D. M. Misra : This is an application for waiver of predeposit of duty of Rs.3.28 Crores and equal amount of penalty imposed under Section 11AC of the Central Excise Act, 1944. 2. The ld. Advocate appearing for the Applicant, has submitted that the Applicants are engaged in the manufacture of powder hair dye falling under Chapter Heading No.3305 of CETA, 1985. The said go....

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....at since each of the sachet is weighing less than 10 gms., therefore, their goods are not required to be affixed with MRP on its pack being exempted under Rule 34 (b) of Packaged Commodities Rules, 1977. It is the submission of the ld.Advocate that when the goods are cleared from the factory in the packed condition, it contains more than 10 gms., therefore, the goods are liable to be assessed unde....

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.... perused the records. We find that the disputes relates to whether the goods are liable to be assessed under Section 4 or 4A of the Central Excise Rules, 1944, a debatable issue. We find that the Applicants had submitted that the differential duty applying the value under Section 4 of Central Excise Act, 1944, has been worked out to Rs.52.72 lakhs and the computation of demand by the ld.Adjudicati....