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2011 (6) TMI 606 - CESTAT, MUMBAIMRP - Demand of duty - penalty - assessee had printed/declared different Maximum Retail Prices (MRPs) for different regions - contention of the department is that, the above provision is very specific. If more than one retail sale price is declared on a package, then the highest of the MRPs has to be taken as the value for the purpose of assessment of goods under Section 4A – Held that:- since the tomato ketchups, which is the product in dispute, clearly bears two MRP, it is the higher of the MRPs which is to be treated as retail sale price for the purpose of Section 4A and it is immaterial that the respondents herein sold the product at a price not higher than the lower MRPs declared on the product. no scoring out of any MRP. All the MRPs are indicated on the same package although for different regions. demand of duty confirmed by the adjudicating authority has to be sustained and restored. penalty set aside. appeal of the department is allowed
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