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2008 (1) TMI 65 - AT - Central ExciseClearance of Ceramic Glazed Tiles to different areas of the country and declaring different MRPs – revenue plea is rejectable that non-mentioning of the area on the packages is in contravention of explanation to 2(c) of Sec 4A – so adoption of lower MRP can’t be challenged if there is no evidence that goods carrying lower MRP for particular area has been sold at higher MRP – also sale of tiles to institutional/project buyers having reduced MRP is not same as contract price so not challengeable
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