2005 (5) TMI 387 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the stay application for waiver of pre-deposit of duty and penalty in a case involving different MRPs for Kinley soda cleared from different factories. The Tribunal found that Section 4A of the Central Excise Act applied only when different prices were declared on the same goods manufactured in the same factory, not across different factories. Duty and penalty were waived unconditionally.