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2018 (10) TMI 897 - AT - Central ExciseMRP based Valuation - inclusion of ‘optional service charges and ‘rustproof protection charges’ in the ‘maximum retail price’ for assessment - principles of natural justice - Held that:- There is no allegation that the ‘maximum retail price’ on the goods involved in the present dispute was, in any way, altered by the dealer to justify the invoking of the provisions for recovery of differential duty. The levy of duty under section 4A of Central Excise Act, 1944 is necessarily to be on the ‘maximum retail price’ marked on the package subject to permissible abatement. There is no evidence that, in the present proceedings, the marked price had been altered at any stage subsequently - There is also no allegation that the two charges are contractually fastened on every purchaser of the goods manufactured by the respondent. To the extent that the coverages remain optional, it cannot be said that the ‘maximum retail price’ should include such charges. Appeal dismissed - decided against Revenue.
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