2006 (7) TMI 425 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Kolkata, in the case of Smt. Archana Wadhwa, allowed the application for full waiver of pre-deposit and stayed recovery pending regular hearing. The issue involved valuation of excisable goods sold in retail, with deductions for sales tax and central excise duty from M.R.P. printed on garments. The duty demands as calculated were not sustainable under Section 4 of the Central Excise Act, 1944. Applications were disposed accordingly.