2012 (4) TMI 437

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..... Member (Judicial) The applicant has filed a miscellaneous application along with application for stay of operation of the impugned order. 2. Heard both sides in detail. 3. The facts of the case are that the applicant imported Energy Efficient Lighting Fixtures (Torch) on which no MRP has been declared. The goods were examined and found that the goods are ready to sale in retail market and no MR .....

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..... s suggested by Bajaj (the main customer of the applicant). Therefore, the activity undertaken by them amounts to manufacture on which they are paying duty as per Section 4A of the Central Excise Act, 1944. On merits, they are not required to pay CVD on the basis of MRP. It is also submitted that as this matter is on prima facie stage and the issue of recurring nature, the goods are also lying with .....

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