https://www.taxtmi.com/caselaws?id=234539 The Tribunal upheld the Commissioner (Appeals) decision, ruling in favor of the respondent manufacturer in a dispute over central excise duty on colour television sets. The manufacturer was found not liable for dealers selling sets above the declared MRP, as there was no evidence of excess amounts flowing back to the manufacturer. The Tribunal rejected the Revenue's appeal, emphasizing that the manufacturer did not direct dealers to sell above MRP, and most sales adhered to the declared prices. en-us Tue, 12 Feb 2013 00:00:00 +0530 Thu, 27 Jun 2013 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234539 The Tribunal upheld the Commissioner (Appeals) decision, ruling in favor of the respondent manufacturer in a dispute over central excise duty on colour television sets. The manufacturer was found not liable for dealers selling sets above the declared MRP, as there was no evidence of excess amounts flowing back to the manufacturer. The Tribunal rejected the Revenue's appeal, emphasizing that the manufacturer did not direct dealers to sell above MRP, and most sales adhered to the declared prices. Case-Laws Central Excise Tue, 12 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234539