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2017 (10) TMI 646 - AT - Central ExciseValuation - price-variation clause - Colour Television of various sizes and models - demand was raised on the assumption that the price difference between the branch of the appellant and the dealer has varied - Held that: - There is no investigation, as regards whether there is an increase in the MRP at the time of sale of the CTVs from the dealers to the customers - Revenue could not establish that the appellants have sold the goods at a price and MRP which is more than the MRP declared on the products - demand does not sustain - appeal allowed - decided in favor of appellant.
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