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Central Excise - Highlights / Catch Notes

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Exemption of not printing MRP as per provisions of Rule 26 of ...

Central Excise

August 10, 2013

Exemption of not printing MRP as per provisions of Rule 26 of LMPC Rules - Writ petition in the absence of the petitioner's cooperation in leading evidence on which he was claiming exemption, is not maintainable. - HC

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  5. Detention of goods - Serial Number and TIN not printed on products - writ petition is disposed of directing the respondent to release the goods upon payment of the tax amount - HC

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  7. Undervaluation - MRP based valuation u/s 4A - change in MRP subsequent to removal of goods - non declaration of the actual MRP on ceramic glazed tiles - Demand set aside - AT

  8. Clandestine removal - In the absence of the panchnama, adverse inference cannot be drawn against the respondent - further, the computer prints out are not reliable documents - AT

  9. MRP based Valuation u/s 4A - affixing of sticker showing revised MRP over the printed MRP on the packages is in accordance with Rule 6 of the Standards of Weight and...

  10. Deduction u/s 10B of the Income Tax Act – whether printing of textbooks is eligible activity for claiming exemption u/s 10B - held yes - HC

 

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