There was no provision in Section 4A for enhancing the declared ...
Central Excise
October 13, 2011
There was no provision in Section 4A for enhancing the declared MRP, if the same was not found to be correct, it does not mean that during that period, an assessee coming within the purview of Section 4A was free to declare any false MRP and evade the duty, as it is well settled law that nobody can be allowed benefit from his wrong doing..... - AT
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