https://www.taxtmi.com/caselaws?id=253889 The Tribunal held that warranty charges must be included in the Maximum Retail Price (MRP) for calculating excise duty under Section 4A of the Central Excise Act, 1944. The Tribunal rejected the appellant's argument that paying service tax on warranty charges should exclude them from the assessable value. Additionally, the Tribunal upheld the extended period of limitation due to the appellant's non-disclosure of excluding warranty charges. The Tribunal directed the appellant to pre-deposit 50% of the confirmed Central Excise duty to proceed with the appeal. en-us Fri, 16 Dec 2011 00:00:00 +0530 Wed, 27 May 2015 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253889 The Tribunal held that warranty charges must be included in the Maximum Retail Price (MRP) for calculating excise duty under Section 4A of the Central Excise Act, 1944. The Tribunal rejected the appellant's argument that paying service tax on warranty charges should exclude them from the assessable value. Additionally, the Tribunal upheld the extended period of limitation due to the appellant's non-disclosure of excluding warranty charges. The Tribunal directed the appellant to pre-deposit 50% of the confirmed Central Excise duty to proceed with the appeal. Case-Laws Central Excise Fri, 16 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253889