https://www.taxtmi.com/caselaws?id=254479 Biscuits supplied to a Municipal Corporation under a contract for free distribution were treated as supplies to an institutional buyer, not retail sales. The printed figure on the packs was held not to be a genuine MRP because it reflected the contract arrangement, including free wheat supplied by the Corporation, and was not a retail price under the Packaged Commodities Rules. The goods were therefore assessable under Section 4 of the Central Excise Act, not Section 4A. The same conduct, including non-disclosure of the material arrangement and use of an artificial price, supported a finding of suppression and intent to evade duty, so the duty demand, interest and penalties were sustained. en-us Wed, 26 Nov 2014 00:00:00 +0530 Tue, 16 Jun 2015 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254479 Biscuits supplied to a Municipal Corporation under a contract for free distribution were treated as supplies to an institutional buyer, not retail sales. The printed figure on the packs was held not to be a genuine MRP because it reflected the contract arrangement, including free wheat supplied by the Corporation, and was not a retail price under the Packaged Commodities Rules. The goods were therefore assessable under Section 4 of the Central Excise Act, not Section 4A. The same conduct, including non-disclosure of the material arrangement and use of an artificial price, supported a finding of suppression and intent to evade duty, so the duty demand, interest and penalties were sustained. Case-Laws Central Excise Wed, 26 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254479