2014 (4) TMI 838

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..... by them. It is also admitted that the said items are being distributed free by the purchasers. In such circumstances, when there is no requirement of affixation of MRP on the said final products, the clarification by the CBEC in the Central Excise manual prima facie would cover the issue. In our view, the appellant has made out a strong prima facie case for the waiver of pre-deposit of amounts inv .....

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..... bility on the final product i.e. Insulated Ware which are covered by the provisions of MRP Valuation under Section 4A of the Central Excise Act, 1944. It is the case of the Revenue that the appellants herein were selling Insulated Wares and discharging the duty liability under Section 4 of Central Excise Act, 1944., which is not permitted as the said product Insulated Ware is covered for dis .....

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..... ation of MRP by them. It is also admitted that the said items are being distributed free by the purchasers. In such circumstances, when there is no requirement of affixation of MRP on the said final products, the clarification by the CBEC in the Central Excise manual prima facie would cover the issue. In our view, the appellant has made out a strong prima facie case for the waiver of pre-deposit o .....

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