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TMI Blog2002 (3) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : S.S. Kang, Member (J)]. - Applicants filed this application for waiver of pre-deposit of duty of Rs. 2,12,15,180/-. 2. In the impugned order the lower authorities held that telephone sets cleared to Department of Telecommunication by the applicants are assessable to duty at the maximum retail price under Section 4A of C.E. Act. 3. The contention of the applicant is that as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale price on the packages. They also relied upon the Board Circular dated 11-8-1997, and submits that when a MRP is required to be indicated under the provisions of Standards of Weights and Measures Act, 1976 or any other law, the provisions of Section 4A will be applicable and in the case where the manufacturer voluntarily fixed the MRP which is not statutorily required, then the excise duty on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... now the applicants cannot say that they are not liable to pay the duty as per the provisions of Section 4A of the Central Excise Act. The Revenue also relied upon the decision of the Tribunal in the case of M/s. Jayanti Food Processing (P) Ltd. v. C.C.E., Jaipur, Final Order No. 19/2002-A, dated 10-1-2002 [2002 (141) E.L.T. 162 (T)]. 5. Heard both sides. 6. In this case the contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant is arguable which requires detailed examination of the evidence produced by the applicants in support of their claim. Taking into facts and circumstances of the case, prima facie, it is not a fit case for total waiver of duty. The applicants is directed to deposit a sum of Rs. 50 lakhs (Rupees fifty lakhs only) within a period of 8 weeks from today. The applicants are also directed to keep ali ..... X X X X Extracts X X X X X X X X Extracts X X X X
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