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2018 (6) TMI 124 - AT - Central ExciseUndervaluation - goods sold over and above MRP Declared - value in terms of Section 4A of the Central Excise Act, 1944 - Held that:- The appellant has shown MRP at ₹ 675/- and paying duty after claiming abatement thereof, but charging ₹ 830/- per stove from their buyers, which shows that the appellant has undervalued the assessable value. MRP shown on the stove has no relevance for payment of duty - the duty has rightly been demanded by the Revenue under Section 4A of the Act ascertaining the fact that the goods have been sold by the appellant over and above MRP declared - appeal dismissed - decided against appellant.
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