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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