2014 (6) TMI 513

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..... rom customs area on payment of customs duty and CVD. It is common sense that CVD is discharged on the said products only if the RSP is affixed on the said boxes. At this juncture, we find that the appellant is able to make out prima facie case for waiver of pre-deposit of amounts involved. Accordingly, the applications for waiver of pre-deposit of amounts involved is allowed and recovery thereof s .....

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..... case is regarding discharge of duty liability on the goods, on which the appellants had affixed the labels indicating logo of their trading entity. It is the claim of the Revenue that appellants also affixing MRP on the said boxes, which would amount to manufacturing under Section 2 of Central Excise Act, 1944. 4. On careful consideration of the submissions made by learned SDR and on perusal of .....

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