Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 281 - AT - Central ExciseMRP based Duty - Mis-declaration of MRP value - Confiscation of Goods - Penalty - Held that:- Assesse had placed before the adjudicating authority the photographs of portion of cartons where MRP was printed - Most of these photographs are illegible - The department had failed to produce aforesaid best evidence during adjudication proceedings - Cartons of seized CTVs had not been produced - However, on three of the photographs MRP printed is legible which printed MRP as seen in the photographs was tallied with the MRP declared by the assesse at the time of removal of the goods from the factory - This gives an impression that there was no mis-declaration of MRP by the assesse - order imposing penalty on the assesse on the ground of mis-declaration of MRP was not sustainable. Section 4A confers power on the Central Government to require by way of notification in the Official Gazette, the manufacturer of notified goods to declare maximum retail sale price on the goods or on its package and in that case the valuation of the specified goods for the purpose of payment of excise duty would be maximum retail price declared on the goods or on the carton - the CTVs falling under Heading 85.28 was brought under the net of MRP under Section 4A vide Notification No. 50/97-C.E. The conclusion arrived at merely on the basis of price list, particularly, when there was no evidence on record to show that during the relevant period any CTV was sold to the ultimate customer at a price higher than the price declared by the assesse to the department or that any change or modification on printed MRP was done by the dealer/distributer in terms of those price list – Decided in favor of assesse.
|