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Central Excise - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

MRP Based Valuation - it was alleged that the assessee removed ...


Allegations Dismissed: No Evidence of New MRP Stickers on Goods, Demand Against Assessee Not Upheld.

June 15, 2018

Case Laws     Central Excise     AT

MRP Based Valuation - it was alleged that the assessee removed the MRP sticker - There is no further allegation that any new MRP sticker were affixed to the goods in question - In the absence of any allegation of fixation or alteration of MRP, no demand can sustain.

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