TMI Blog2013 (6) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... is squarely covered in the case of M/s Videocon International Ltd. vs. C.C.E. [2004 (3) TMI 111 - CESTAT, MUMBAI] held that the six instances cannot be made the leading evidence so as to conclude that the appellant was charging more prices from their customers than the one declared by them when there were around more than 12,000 dealers. The Hon’ble Tribunal further observed that there are no averment in Show Cause Notice that the extra amount collected by the dealer has flown back to the appellant. - Demand set aside - Decided in favor of assessee. - Appeal No.2086 of 2005 - 55535/2013-EX(PB) - Dated:- 12-2-2013 - Ms. Archana Wadhwa and Mr. Sahab Singh, JJ. For the Appellant: Shri R.K. Verma, A.R. For the Respondent: Shri Hema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, packing, forwarding and the like. The statement of Shri R.N. Walia, General Manager was also recorded on 23.12.99 stating that colour television set was sold on maximum retail sale price basis and after removal of the excisable goods from the factory gate, their relation with these goods was severed. 4. Revenue made enquiries from two of the dealers who deposed that they were charging some extra amount from their client towards the cost of transportation and after sale service. On the basis of the above, Revenue entertained a view that since the goods were sold on higher price than the MRP fixed on the television sets the respondent is liable to pay the differential duty. Accordingly, proceedings were initiated against the respondent c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant under the Central Excise Act. At the time of appointment all the dealers were told that they will not charge higher price than MRP which mentioned on the invoices issued by the appellant and the Circular were also issued to their dealers for price/MRP giving details such as distributors price, freight, distributors margin service margin, dealers margin, customs price etc. The price fixed up clearly shows sufficient margin for dealers. This case is squarely covered in the case of M/s Videocon International Ltd. vs. C.C.E. 2004 (167) ELT 33 (Tri-Mumbai) held that the six instances cannot be made the leading evidence so as to conclude that the appellant was charging more prices from their customers than the one declared by them when ..... X X X X Extracts X X X X X X X X Extracts X X X X
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