https://www.taxtmi.com/caselaws?id=114128 The appeal involved a challenge against penalty and redemption fine imposed on a manufacturer of color television sets due to discrepancies in the declaration of maximum retail price. The appellant successfully argued that the goods were not fully manufactured as claimed by the Revenue, and the burden of proof was not met. The Tribunal found in favor of the appellant, emphasizing the region-specific pricing and setting aside the redemption fine and penalty, citing a precedent from the Karnataka High Court. As a result, the appeal was allowed in favor of the appellant. en-us Thu, 23 Sep 2004 00:00:00 +0530 Fri, 11 May 2012 14:46:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114128 The appeal involved a challenge against penalty and redemption fine imposed on a manufacturer of color television sets due to discrepancies in the declaration of maximum retail price. The appellant successfully argued that the goods were not fully manufactured as claimed by the Revenue, and the burden of proof was not met. The Tribunal found in favor of the appellant, emphasizing the region-specific pricing and setting aside the redemption fine and penalty, citing a precedent from the Karnataka High Court. As a result, the appeal was allowed in favor of the appellant. Case-Laws Central Excise Thu, 23 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114128