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2015 (11) TMI 365 - AT - Central ExciseMRP based valuation u/s 4A - affixing of sticker showing revised MRP over the printed MRP - Held that:- The bulk of the duty demand ₹ 11,91,164/- is on the basis of the allegation that while on the cartons of the LPG stoves cleared by the appellant from MRP was printed, the appellant had put MRP stickers on the MRP originally printed on the containers, which is much lower than the MRP originally printed on the containers and discharged duty liability on the value determined on the basis of the MRP printed on the stickers. - Tribunal in case of Hindustan Appliances [2002 (1) TMI 729 - CEGAT, NEW DELHI] held that MRP indicated on the sticker being put on the MRP printed on the cartons when the same were manufactured is not a declaration of two MRP one originally printed on the cartons and the other shown on the sticker and hence the duty demand in terms of Explanation II to Section 4 on the basis of higher of the two MRP would not be sustainable. The Tribunal in this order also held that 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 Measures (Package) Rule, 1977 and it fulfils the requirement of the declaration in terms of Section 4A of Central Excise Act, 1944. Same view has been taken by the Tribunal in the case of Sukumar Soft Drinks vs. CCE, Bangalore (2006 (6) TMI 383 - CESTAT, BANGALORE). - Impugned order confirming duty demand is not sustainable and the same has to be set aside - Decided in favor of assessee. As regards the duty demand of ₹ 1,59,304/- on the basis of allegation that the appellant have cleared LPG stoves in the guise of bio-gas stoves without payment of duty - Matter remanded back - Decided partly in favour of assssee.
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