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TMI Blog2014 (6) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act, 1944, has been worked out to Rs.52.72 lakhs and the computation of demand by the ld.Adjudicating Authority has been disputed. At this stage, we find that the offer made by the ld.Advocate for the Applicant, seems to be reasonable - Conditional stay granted. - Appeal No.70200/13 - ORDER NO.SO/75456/2014 - Dated:- 24-4-2014 - DR. D. M. MISRA AND DR. I. P. LAL, JJ. For the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ets are packed together and put in a carton. This is the form in which the goods are cleared from the factory and assessed. On the said printed paper carton, additional declaration is made indicating that it is 6/8 sachet packet of 18/24 gms and MRP of Rs.66/Rs.68 respectively as the case may be. The Applicants are discharging excise duty on the MRP declared on the carton by determining the valuat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but rejected their contention without valid reasons. However, at this stage, he has made an offer to deposit an amount of Rs.25.00 lakhs. 3. The ld. A.R. appearing for the Department, reiterated the findings of the ld.Commissioner. He has submitted that since each sachet bears an MRP and its contents is less than 10 gms., and are intended for sale in the local market, therefore, the impugned g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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