{"id":165760,"date":"2004-02-10T00:00:00","date_gmt":"2004-02-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/accra-pac-india-pvt-ltd-vs-commissioner-of-cus-and-c-ex-on-10-february-2004"},"modified":"2017-12-12T14:01:56","modified_gmt":"2017-12-12T08:31:56","slug":"accra-pac-india-pvt-ltd-vs-commissioner-of-cus-and-c-ex-on-10-february-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/accra-pac-india-pvt-ltd-vs-commissioner-of-cus-and-c-ex-on-10-february-2004","title":{"rendered":"Accra Pac (India) Pvt. Ltd. vs Commissioner Of Cus. And C. Ex. on 10 February, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Accra Pac (India) Pvt. Ltd. vs Commissioner Of Cus. And C. Ex. on 10 February, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2004 (167) ELT 514 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: J Balasundaram, A M Moheb<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Moheb Ali M., Member (T)<\/p>\n<p>1. The stay application for waiver of pre-deposit of duty of Rs. 57,62,125\/- and an equal amount of penalty and stay of operation of the order arose out of this order Commissioner of Central Excise, Daman.\n<\/p>\n<p>2. The facts are that the appellant manufactures goods falling under Chapter 33 of Central Excise Tariff Act, 1985. The goods are subjected to MRP based assessment under Section 4A of Central Excise Act. The appellants showed the MRP two prices, one higher than the other, score off the higher one, retained the lower price, paid duty on the lower price and cleared the goods. The department&#8217;s contention is that in accordance with explanation 2(a) to Section 4A of Central Excise Act, duty should have been paid on the higher MRP, when two MRPs, are shown on the pack irrespective of the fact that the higher one was scored off. It appears that there were CBEC instruction that even when the higher MRP were scored off that the scored off MRP should be adopted for the purpose of assessment.\n<\/p>\n<p>3.   Heard both sides.\n<\/p>\n<p>4. The Commissioner demanded differential duty and imposed equal amount of penalty on the sole ground that two MRPs are shown on the packs. He does not consider the plea of the appellants that when one of them is struck off what remains is only one and not two MRPs.\n<\/p>\n<p>5. The application for waiver of pre-deposit and stay of recovery of the amounts demanded as prayed is allowed. Pre-deposit waived and recovery thereof stayed during the currency of the appeal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Accra Pac (India) Pvt. Ltd. vs Commissioner Of Cus. And C. Ex. on 10 February, 2004 Equivalent citations: 2004 (167) ELT 514 Tri Mumbai Bench: J Balasundaram, A M Moheb ORDER Moheb Ali M., Member (T) 1. The stay application for waiver of pre-deposit of duty of Rs. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-165760","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Accra Pac (India) Pvt. Ltd. vs Commissioner Of Cus. And C. 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