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<h1>Tribunal rules in favor of Revenue, upholding higher MRP as retail price.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, GOA Versus NESTLE INDIA LTD.</h3> COMMISSIONER OF CENTRAL EXCISE, GOA Versus NESTLE INDIA LTD. - 2007 (208) E.L.T. 358 (Tri. - Mumbai) The appeal addressed the determination of the retail sale price for goods with multiple retail sale prices. The Tribunal ruled that the higher of the multiple MRPs should be considered the retail sale price, as per Section 4A of the Central Excise Act. The Commissioner's decision to consider the reduced MRP was overturned, and the appeal of the Revenue was allowed.