2004 (9) TMI 459

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ctory premises on 9-9-98 and observed that they were declaring more than one M.R.P. for each model of their T.V. sets, which was against the provisions of Section 4A of the Central Excise Act; that the Officers also noticed that no M.R.P. was printed on the cartons of C.T.V. sets lying in the factory; that the Officers detained 641 C.T.V. sets lying in packed condition in the factory on the ground that these were intended to be removed on lower M.R.P.; that in addition, the Officers also seized 41 V.C.Ps. which were lying in packed condition and were not accounted for in the R.G. I Register; that the Officers also seized 171 C.T.V. sets Bestavision of brand from the sales depot-cum-godown of the appellants on 9-9-98; that in addition 212 C. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... goods to the relevant region; that, therefore, the contention is supported by the fact that the appellants had paid differential duty on the basis of area-wise M.R.P. marked on the packages; that this fact has also been mentioned in the show cause notice; that the regional M.R.Ps. are proper price for payment of duty under Section 4A of the Central Excise Act. He relied upon the decision of the Karnataka High Court in the case of H R Johnson (India) Ltd. v. C.B.E.C., New Delhi, 2002 (144) E.L.T. 506 (Kar.) wherein it has been held by the Karnataka High Court that Explanation 2 contemplates more than one retail sale price being declared on the excisable goods and from this it follows that Explanation 2 refers to retail sale price on the pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -99. Further, it has also been mentioned in the show cause notice itself that 641 No. of C.T.V. sets, which were detained in the factory premises were released to the appellants after they had deposited the differential duty on past clearances. There is force in the submissions of the learned consultant that the differential duty should have been worked out on the basis of M.R.P. printed on the packages. The Karnataka High Court has held in the case of H R Johnson (India) Ltd. (supra) that where the appellant has declared different retail sale price on different packages for sale in different areas, each such price shall be the retail price for the purpose of valuation of excisable goods intended to be sold in the area to which the retail .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X