Penalty u/s 11AC - case of Revenue is that appellant have sold ...

Central Excise

May 13, 2017

Penalty u/s 11AC - case of Revenue is that appellant have sold the goods on higher MRP as compared to the MRP considered at the time of the clearance of the goods - The change of MRP is not with malafide intention to evade/avoid payment of duty whereas the same is under a practice prevailing in the case of the consumer goods therefore there is no suppression of facts or malafide intention of the respondent - AT

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Penalty u/s 11AC - case of Revenue is that appellant have sold ...

Central Excise

May 13, 2017

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