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2017 (4) TMI 739 - AT - Central ExciseMisdeclaration of value (MRP) - commodity thinner - benefit of N/N. 13/2002-CE (NT) dated 1.3.2002 - Held that: - In spite of repeated query as to the basis of mentioning MRP for a product for which MRP was not to be mentioned in the packages, ld. Advocate was not able to show from the record any material based on which the MRP was declared to the Department. Therefore, the findings of the lower authorities holding that there was mis-declaration on the part of the appellant is acceptable - the appellant is not eligible for the benefit as claimed in terms of Section 4A of the CEA, 1944 - appeal dismissed - decided against appellant.
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