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
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
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
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
cleared unit quantity of goods in their normal pack affixing the MRP; as well as with some additional quantity, in another pack, called as bonus ... promo pack, against the same MRP. For example, the packs containing of 4.5 ltrs. of Lub. oil cleared at an MRP and lubricating oil with
Rust Proof Protection Charges (RPP in short) over and above the MRP of the impugned goods i.e. Refrigerators and Washing Machines.
2. The facts ... goods are to be charged Central Excise duty on the basis of MRP under Section 4A of Central Excise Act, 1944 after allowing the applicable
duty was chargeable on the basis of MRP even in respect of sales made to M/s. Mahyco Monsanto Biotech (India) Pvt. Ltd. as once ... Weights and Measures (Packaged Commodity) Rules, 1977 mentions the instances where MRP is not required to be printed on the packages. Thus, in these cases
clarified that Sub-section (1) of Section 4A applies only when the MRP is required to be indicated under the provisions of Standards of Weights ... applies only when there is a statutory requirement of affixing/declaring MRP. When such manufacturers voluntarily affixed MRP, they shall not be charged to duty
