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
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
Partner under sale invoices at a discount from
the Maximum Retail Price (MRP). Clause 10.4 of the
CPA provides that CP is liable ... each and every
sale of product to the CP. While the MRP value of the products are
fixed at the time of raising invoices
which is in the form of premium over and
above the printed MRP price. The Revenue further accredited the
assessee that it had directly ... thus resulting into collection of extra money over
and above the MRP printed price. The entire concept of twin
branding mechanism is based on presumption
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
