2006 (6) TMI 339

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..... for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The prayer in the application is to dispense with the condition of pre-deposit of duty amount of Rs. 77,19,856/- and identical amount of personal penalty. 2. The appellants are engaged in the manufacture of insecticides and pesticides, falling under Chapter 38 of the Schedule to the Central Excise Tariff Act, 1985. The good .....

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..... oducts B.T. Cotton seeds, the provisions of Section 4A would apply. As such, proceedings to recover the differential duty were initiated against them, which culminated into the impugned order passed by the Commissioner. 4. After hearing both sides, we find that the Tribunal in the case of Nestle India Ltd. v. CCE, Goa [2004 (163) E.L.T. 249 (Tri.-Mumbai)] has held that even in respect of the fre .....

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..... with any MRP and, as such, the Tribunal s decision in the case of G.S. Enterprises would apply. 5. Our attention has also been drawn to another decision in the case of CCE, Ludhiana v. Pepsi Foods Ltd. [2005 (186) E.L.T. 603 (Tri.-Del.)], wherein Nestle India Ltd., judgments was distinguished and it was held that free supplied goods are liable to assess under Section 4 and not under Section 4A. .....

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