2008 (11) TMI 520

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..... per : B.S.V. Murthy, Member (T)]. - The appellants are engaged in the manufacture of Ceramic Glazed Tiles, which are assessable to duty under Section 4A of the Central Excise Act, 1944. On finding that the appellants had collected additional amount from their dealers as insurance charges and shown the same as miscellaneous income, show cause notices were issued and on completion of adjudicatio .....

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..... ements of value. The only grounds on which the duty can be demanded by the Revenue in respect of goods which are chargeable to excise duty on the basis of MRP is by showing that the goods were not sold at the MRP but sold at the higher price or MRP has been manipulated etc. 5. So long as the goods are sold at MRP fixed or below MRP, Revenue cannot take up investigation as to the amounts collecte .....

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