does not have the
power to monitor the Maximum Retail Price (MRP) however, the transportation
rates/tariff would indicate it is the price charged ... sell the petroleum products or natural gas to the consumers,
for the MRP is to be fixed by the entity.
(ii) As regards the applicability
after paying excise duty on the basis
of the Maximum Retail Price (MRP) which was exclusive of local taxes
printed by the appellant on each ... holding that the
exemption was to be granted only if the MRP was the price at which the
cigarettes were in fact or should have
distributor to retailer where
"Minimum Retail Price" (in short 'MRP') is published on
package, measure to which rate ... applied cannot
be with reference to such published MRP which is neither
charged nor chargeable by the wholesaler from the retailer
whether
retail price inclusive of all
taxes or in the form MRP Rs incl., of all taxes.
Explanation: For the purposes of the clause maximum
price ... made thereunder to print the
Maximum Retail Price(hereinafter referred to as MRP) which was a
pre-condition for application of section
charge their customers/guests the any price above the maximum retail price (MRP) mentioned on mineral-water packaged and bottled by third parties. This conundrum ... retail price]...inclusive of all taxes [or in the form MRP Rs. ... inclusive of all taxes.]]
Explanation.--For the purpose of this clause "maximum
large scale evasion of Central Excise duty by not declaring the actual MRP on their product and Central Excise invoices. It was also gathered ... DGCEI that the manufacturers were declaring only part of the actual MRP and consequently evading the payment of Central Excise duty and in fact
starter kits etc., upon receiving advance amount from distributors.
Maximum Retail Price (MRP) is mentioned on every product. Distributors / retailers
are not permitted to sell ... products to ultimate consumers beyond the MRP whereas
they have discretion to sell at any price lower than MRP rate. For example, assessee-
company
duty on Adjusted sales Price determinable with reference to Maximum Retail Price (MRP) basis in terms of Notification No. 211/83-CE dated ... allege that the sale price of cigarettes realised over and above the MRP had flown to GTC.
3.1. It was also noticed by investigation that
appellants i.e. Rs. 3.75 crores as representing 65% of the MRP value and demanded duty after apportioning this amount between the two units ... contention of the department has to be accepted then revised MRP of the total products cleared would be double. It is the submission that once
Poly Bag and around 1 kg. in case of jar.
d) The MRP printed on the individual Toffy Max Caramel/ Chocolate is 0.50 Paise ... packed carries, inter alia, the following declaration on it:
Wholesale Package
MRP 50 paise per piece (inclusive of all taxes)
Net Weight
