https://www.taxtmi.com/caselaws?id=122718 Amended Section 4A of the Central Excise Act was found, on a prima facie basis, insufficient to sustain a differential duty demand on washing machines cleared under the MRP regime, because the departmental case depended on showing alteration of the declared retail price on the product label. The Tribunal treated that requirement as unmet at the interim stage and therefore granted protection against recovery, with waiver of pre-deposit and stay of recovery for the duty and penalty amounts. No final determination of the demand was made. en-us Mon, 06 Aug 2007 00:00:00 +0530 Thu, 16 Aug 2012 17:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122718 Amended Section 4A of the Central Excise Act was found, on a prima facie basis, insufficient to sustain a differential duty demand on washing machines cleared under the MRP regime, because the departmental case depended on showing alteration of the declared retail price on the product label. The Tribunal treated that requirement as unmet at the interim stage and therefore granted protection against recovery, with waiver of pre-deposit and stay of recovery for the duty and penalty amounts. No final determination of the demand was made. Case-Laws Central Excise Mon, 06 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122718