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2008 (11) TMI 99 - AT - Central ExciseDifferent MRPs for different buyers affixed – revenue plea is that the highest MRP fixed on the like goods is to be adopted - Section 4A requires that where more than one retail price is declared, the maximum of such retail price shall be deemed to be retail sale price - It is not the Revenue’s case that more than one MRP is affixed on same packet - as goods are sold at declared MRP even though the same may be different on each packet, such MRP is required to be adopted as assessable value
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