https://www.taxtmi.com/caselaws?id=88631 The Tribunal allowed the appeal, setting aside the order demanding Central Excise duty from the appellant for allegedly misdeclaring the manufacturing cost of television sets. The Tribunal emphasized that even if the cost of components exceeded Rs. 5,000, the manufacturer could still sell the TV sets below that price, benefiting from reduced duty. As there was no evidence of the appellant selling the TV sets above Rs. 5,000, as declared in the price list approved by the Assistant Collector, the impugned order was overturned. en-us Mon, 13 Apr 1998 00:00:00 +0530 Tue, 20 Sep 2011 12:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88631 The Tribunal allowed the appeal, setting aside the order demanding Central Excise duty from the appellant for allegedly misdeclaring the manufacturing cost of television sets. The Tribunal emphasized that even if the cost of components exceeded Rs. 5,000, the manufacturer could still sell the TV sets below that price, benefiting from reduced duty. As there was no evidence of the appellant selling the TV sets above Rs. 5,000, as declared in the price list approved by the Assistant Collector, the impugned order was overturned. Case-Laws Central Excise Mon, 13 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88631