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
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
thereafter), on the so called MRP printed thereon. The adjudicating authority held that the supplies of biscuits to MCD did not qualify to be called ... retail sale, MRP was not required to be printed thereon, the price printed on packages was not (true) MRP and the impugned goods were required
said date, they paid duty on the goods on the basis of MRP in terms of Section 4A of the Act considering the fact that ... product was notified by the Central Government for MRP-based assessment to duty. The department, upon scrutiny of the record of the assessee, found that
have not discharged duty in terms of Section 4A based on the MRP based assessment. The respondent/assessee contested the demands on the ground that ... were not intended for retail sale. These package did not show MRP of the whole package. He reiterated that the inscription of these packages
product bear the word Free Not For Sale and conspicuously printed no MRP on such pack. The appellants due to the above reason valued their ... aforementioned plea that it was not required to print the MRP under the provisions of SWM Act and the Rules made thereunder. The Commissioner
excise tariff. They were manufacturing the Gutkha in retail pouches of the MRP of Rs. One under brand name Shikhar 1000 and Shikhar ... MRP of 50 Paisa under brand Harpal. The appellant were discharging duty liability under Pan Masala Packing machines (capacity determination and collection of duty) Rules
