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2013 (6) TMI 364 - AT - Central ExciseMRP based valuation - Revenue’s contention is that some of the dealers were ultimately selling these television sets on MRP higher than affixed by the respondent. - The contention of the appellant is that out of 100 dealers and clearance of about 1000 TVs, only 40-45 TVs were sold only by two dealers in reference by charging higher price than MRP, the same cannot be made a leading evidence to conclude that appellant is charging higher price than MRP, and the amount charged in excess by dealer has never been passed to the appellant which has not been alleged in the order in original. Held that:- This case is squarely covered in the case of M/s Videocon International Ltd. vs. C.C.E. [2004 (3) TMI 111 - CESTAT, MUMBAI] held that the six instances cannot be made the leading evidence so as to conclude that the appellant was charging more prices from their customers than the one declared by them when there were around more than 12,000 dealers. The Hon’ble Tribunal further observed that there are no averment in Show Cause Notice that the extra amount collected by the dealer has flown back to the appellant. - Demand set aside - Decided in favor of assessee.
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