https://www.taxtmi.com/caselaws?id=125131 The Tribunal held that demanding duty on transit insurance collected from dealers was not lawful under Section 4A of the Central Excise Act, 1944. The appeals were allowed in favor of the appellants, engaged in manufacturing Ceramic Glazed Tiles, as the duty can only be demanded if goods are sold above MRP or if MRP manipulation is proven. Previous Tribunal decisions supported this view, emphasizing that as long as goods are sold at or below MRP, Revenue cannot investigate amounts collected by manufacturers. en-us Mon, 24 Nov 2008 00:00:00 +0530 Fri, 19 Oct 2012 17:51:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125131 The Tribunal held that demanding duty on transit insurance collected from dealers was not lawful under Section 4A of the Central Excise Act, 1944. The appeals were allowed in favor of the appellants, engaged in manufacturing Ceramic Glazed Tiles, as the duty can only be demanded if goods are sold above MRP or if MRP manipulation is proven. Previous Tribunal decisions supported this view, emphasizing that as long as goods are sold at or below MRP, Revenue cannot investigate amounts collected by manufacturers. Case-Laws Central Excise Mon, 24 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125131