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Central Excise - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

MRP based Duty - Mis-declaration of MRP value - The conclusion ...


Court Emphasizes Need for Concrete Evidence in MRP Mis-Declaration for Excise Duty Cases.

September 10, 2013

Case Laws     Central Excise     AT

MRP based Duty - Mis-declaration of MRP value - The conclusion arrived at merely on the basis of price list, particularly, when there was no evidence on record to show that during the relevant period any CTV was sold to the ultimate customer at a price higher than the price declared by the assesse - AT

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