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TMI Blog2017 (10) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... se in the MRP at the time of sale of the CTVs from the dealers to the customers - Revenue could not establish that the appellants have sold the goods at a price and MRP which is more than the MRP declared on the products - demand does not sustain - appeal allowed - decided in favor of appellant. - E/2039/06 - A/89593/17/EB - Dated:- 19-9-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dels of CTVs though the factory cleared the same on lowered RSP, the Branch Office of the appellant sold them to dealers on a higher RSP. In view of these facts show-cause notices dated 04/08/2004 and 20/10/2004 were issued demanding differential duty for the period July 1999 to October 1999, which was culminated into the adjudication order whereby the demand of differential duty was confirmed and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale price is less than the MRP. In any case, the excise duty was paid on the MRP fixed on the package whereas the goods were sold below MRP. Therefore, there cannot be any demand. He submits that irrespective of any sale price the excise duty under Section 4A is payable in accordance with the MRP declared on the products. In the present case there is no dispute that the duty was paid considering t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion taking the MRP as declared at the time of clearance, when the goods were sold at same MRP. There is no investigation, as regards whether there is an increase in the MRP at the time of sale of the CTVs from the dealers to the customers. Rather as per the records submitted by the appellant it is found that though as per the Circular the price was revised at the lower side and the goods were sol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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