https://www.taxtmi.com/caselaws?id=211192 The Tribunal set aside the impugned order regarding confiscation and penalties for altering MRP on imported and indigenous goods, remanding the matter for fresh consideration of the appellant's eligibility for CENVAT credit and re-quantification of duty demand and penalties. The Tribunal upheld the applicability of Section 2(f)(iii) of the Central Excise Act, 1944, regarding activities altering retail sale prices. It also confirmed the invocation of the extended period for demand of duty due to the appellant's non-compliance. The appellant's claim for CENVAT credit was remanded for further assessment with necessary evidence. en-us Fri, 13 May 2011 00:00:00 +0530 Fri, 09 Mar 2012 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211192 The Tribunal set aside the impugned order regarding confiscation and penalties for altering MRP on imported and indigenous goods, remanding the matter for fresh consideration of the appellant's eligibility for CENVAT credit and re-quantification of duty demand and penalties. The Tribunal upheld the applicability of Section 2(f)(iii) of the Central Excise Act, 1944, regarding activities altering retail sale prices. It also confirmed the invocation of the extended period for demand of duty due to the appellant's non-compliance. The appellant's claim for CENVAT credit was remanded for further assessment with necessary evidence. Case-Laws Central Excise Fri, 13 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211192