2012 (12) TMI 617 - AT - Central Excise

Abatement on MRP value denied - cannot be applied to physician samples - seeking waiver of pre-deposit of duty and interest - Held that - As the duty has been paid on MRP basis and the Revenue is not denying, therefore, the abatement cannot be denied. In view of this, pre-deposit is waived for hearing of the appeal - stay allowed.

Summary

The applicant filed for waiver of pre-deposit of duty and interest. Revenue denied abatement on physician samples, but duty was paid on MRP basis. Pre-deposit waived for appeal hearing. Stay petition allowed.