2009 (7) TMI 1032

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..... t. ORDER We have heard both sides on the application for waiver of pre-deposit of duty of Rs. 22,30,002/- and penalty of equal amount. The demand arises as a result of holding that retail sale price (RSP) affixed on packaged drinking water sold to customer other than institutional customers was required to be adopted even in the case of clearances of the goods to institutional customers. In .....

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..... area for same product were sold at a higher price, the different MRP s for different areas are to be accepted and the Tribunal s decision in CCE, Vadodara v. Bell Granito Ceramics Ltd. [2009 (235) E.L.T. 171 (Tri.-Ahmd.)] to the effect that there is no stipulation in the Standards of Weights and Measures Act, 1976 that all packages should bear same MRP and when there no case of Revenue that more .....

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