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TMI Blog2013 (10) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... price and the prices at which the goods are sold to institutional customers - some of the institutional customers have also admitted that in the water jars received by them, the MRP was printed as Rs.50 - the declaration of retail sale price by the appellant is not borne out from the evidences available on records - the appellant directed to make a pre-deposit of 25% of duty – upon such submission rest of the duty to be waived till the disposal – Partial stay granted. - E/87803/13 - Stay Order No. S/1090/2013-WZB/C-II(EB) - Dated:- 3-9-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Mr. V.S. Sejpal, Adv For the Respondent : Navneet, Addl. Comm. (AR) PER : P.R. Chandrasekharan The appeal and stay app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the Revenue has not adduced any evidence whatsoever in support of their charge that the appellant sold the impugned goods at an MRP of Rs. 50/- during the entire period of dispute. As regards the sales made to the institutional customers, even though they had charged higher price than Rs.30/- the same was charged for the reason that they were supplying the goods directly to the customer's premises free of delivery charges and they were maintain and operating vending machines in the customers' premises. In view of additional services, they charged a higher consideration from the customers. Such sales to institutional customers do not prove that the goods were sold at the MRP declared by the appellant which was Rs.30/- prior to 20/07 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e carefully considered the submissions made by both the sides. 6.1 Section 4A (4) prescribes that where any goods specified under sub-section (1) are excisable goods and the manufacturer has removed the goods without declaring the retail sale price of such goods on the packages or declares a retail sale price which is not the retail sale price as required to be declared under the provisions of the Act, rules or other law as referred to in sub-section (1); or (b ) tampers with, obliterates or alters the retail sale price declared on the package of such goods after their removal from the place of manufacture, then such goods shall be liable to confiscation and the retail sale price of such goods shall be ascertained in the prescribed manner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of jars, a lower value of Rs.43/- has been charged when all other conditions remained the same. It is also worth noting that the rate of excise duty was 8% during July 2008 while the rate of duty went upto 10% in 2010. From these facts available on record, it is evident that there is no nexus between the declaration of retail sale price and the prices at which the goods are sold to institutional customers. Further some of the institutional customers have also admitted that in the water jars received by them, the MRP was printed as Rs.50/-. Therefore, we are of the considered view that the declaration of retail sale price by the appellant at Rs.30, Rs.35 or rs.50/- is not borne out from the evidences available on records. Accordingly, we d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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