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TMI Blog2018 (7) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... il sale price relates is mentioned on the packages, different retail sale prices for different areas can be allowed. Wherever the appellants have used more than one MRP for a specific state, we hold the department’s contention that highest of such MRP should be taken into account for charging the duty - looking into the fact that the appellants have accepted the duty liability of ₹ 3,53,148/- and Education Cess of ₹ 7,063/- and have paid it along with interest and have not raised any objection on the extended period involved in the show-cause notice, we find that the appellants are liable to pay duty of ₹ 3,53,148/- and Education Cess of ₹ 7,063/- along with interest and equivalent penalty under Section 11AC of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... une 2005 to August 2005. They have prayed that duty to the extent of ₹ 4,43,000/- and Education Cess of ₹ 6,739/- along with interest and penalty of ₹ 7,96,148/- must be set aside. They have relied upon the following judgments: Gujarat Gold Coin Ceramics Ltd. s. CCE: 2008 (223) ELT 556 CCE vs. Vadodara vs. BELL Granito ceramics Ltd.: 2009 (235) ELT 171 AMTREX Hitachi Appliances Ltd. vs. CCE, Vapi: 2009 (236) ELT 203 CCE, Vapi vs. Godrej Appliances: 2009 (237) ELT 341 3. The Departmental Representative has reiterated the findings of Order-in-Original and Order-in-Appeal. 4. On perusal of records, it is seen that in the instant case the appellants have been given a notice as to why duty on Maximum R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e fact that the appellants have accepted the duty liability of ₹ 3,53,148/- and Education Cess of ₹ 7,063/- and have paid it along with interest and have not raised any objection on the extended period involved in the show-cause notice, we find that the appellants are liable to pay duty of ₹ 3,53,148/- and Education Cess of ₹ 7,063/- along with interest and equivalent penalty under Section 11AC of the Central Excise Act, 1944. 5. In view of the above, the appeal is allowed to the extent of setting aside the duty of ₹ 4,43,000/- and Education Cess of ₹ 6,739/- and penalty imposed under Section 11AC to the extent of ₹ 4,43,000/-. ( Operative portion of the Order was pronounced in Open Court on 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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