https://www.taxtmi.com/caselaws?id=236848 Penalty for alleged misdeclaration of maximum retail price on television cartons was unsustainable because the department failed to produce the cartons, which were the best evidence of the charge. Section 4A of the Central Excise Act applies to notified goods valued by reference to retail sale price where the package must bear the declared MRP, but the allegation had to be proved by primary evidence. The available photographs showed MRPs matching the declared figures where legible, and the price circulars did not establish higher actual sales or tampering with the printed MRP. On that evidence, the penalty was set aside. en-us Mon, 22 Oct 2012 00:00:00 +0530 Tue, 10 Sep 2013 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236848 Penalty for alleged misdeclaration of maximum retail price on television cartons was unsustainable because the department failed to produce the cartons, which were the best evidence of the charge. Section 4A of the Central Excise Act applies to notified goods valued by reference to retail sale price where the package must bear the declared MRP, but the allegation had to be proved by primary evidence. The available photographs showed MRPs matching the declared figures where legible, and the price circulars did not establish higher actual sales or tampering with the printed MRP. On that evidence, the penalty was set aside. Case-Laws Central Excise Mon, 22 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236848