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2019 (7) TMI 632

..... THAT:- Under section 4A of Central Excise Act, 1944, an assessee is required to clear the goods on application of prescribed rate of duty on the value arrived at after abatement of prescribed portion from the maximum retail price affixed on the product or on the packaging. The appellant, admittedly, did revise ‘maximum retail price’ for their products but have claimed that the earlier .....

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..... or of appellant. - CENTRAL EXCISE APPEAL NO: 1204 of 2011 - A/86226/2019 - 11-7-2019 - MR C J MATHEW, MEMBER (TECHNICAL) And DR SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri TC Nair, Advocate for the appellant Shri N N Prabhudesai, Superintendent (AR) for the respondent ORDER PER: C J MATHEW M/s Hindustan Petroleum Corporation Ltd challenges order-in-appeal no. SB(22)22/MI/2011 dated 27th April 2011 .....

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..... t is contended by Learned Counsel for the appellant that the central excise authorities had discarded their submission that the impugned clearances were from old stock on which the revised maximum retail price would not apply and that it was against law for them to even contemplate alteration of sale price to one higher than that printed on the affixed labels. Reliance is placed on the decision of .....

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..... intained by an assessee. 3. Learned Authorised Representative attempted to convince us that the selling price of the goods produced by the appellant would, at the retail level, be in accordance with the advice. 4. Having heard the rival submissions and considered the records, we find that the demand is based on the existence of advice on maximum retail price. Under section 4A of Central Excise Act .....

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..... evidence, there is no provision for recovery of any duty thereof. On a perusal of section 4A of Central Excise Act, 1944, it is seen that the assessable value is deemed to be the retail price declared on such goods less such amount of abatement and that, under sub-section (4A)(4) of Central Excise Act, 1944, the consequence of ascertaining of the maximum retail sale price will arise only upon the .....

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