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2018 (6) TMI 1242 - AT - Central ExciseValuation - mention of two MRPs - intimation/declaration filed with Department or not? - demand of duty with interest and penalty - time limitation - Held that:- The appellant had filed two price declarations: one for clearance at MRP of ₹ 471/- all over India and the second for clearance at MRP of ₹ 390/- for some states in Northern Region. The second declaration for clearance at MRP of ₹ 390/- has been acknowledged by the Inspector of the Dept on 8.3.2001 - the allegation of the Dept. that there was no intimation or declaration filed with the Dept. is incorrect. Since there were two price declarations, one for all India and another for Northern states at the MRP of ₹ 471/- and ₹ 390/- w.e.f. 8.3.2001 respectively, the authorised signatory had mentioned the facts correctly - there is no substance in the Revenue’s contention that there was mala fide intent. Demand not sustainable both on merit and on limitation - appeal allowed - decided in favor of appellant.
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