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2017 (8) TMI 216 - AT - Central ExciseValuation - MRP Based valuation - it was seen that the appellant had adopted different prices for different branches / areas where the washing machines are to be sold and thus appellants had discharged duty liability on different assessable value - Held that: - The consumer cannot be charged a price higher than the MRP. Assessment value of such commodities for the purpose of discharge of Central Excise duty is governed by the provisions of Section 4A of the CEA, 1944. There is no allegation in the SCN that the appellants have altered the MRP. There is also no allegation or evidence that the goods which were transferred from lower MRP to higher MRP branches, they were sold to customers only on the higher MRP. This being so, there is a clear observation and finding in the impugned order by Commissioner (Appeals) that the appellants have altered the MRP and therefore is liable to pay differential duty which in our view is factually wrong - where retail sale price declared on the packet is altered to increase the retail sale price, such altered retail sale price shall be deemed to be the retail sale price. The said amendment having come into effect on 14.5.2003, the demand made for the period prior to 13.5.2003 is not sustainable. Appeal allowed - decided in favor of appellant.
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