https://www.taxtmi.com/caselaws?id=267556 A revised MRP sticker affixed before clearance can be acted on for valuation under Section 4A of the Central Excise Act, so duty was to be based on the lower sticker MRP and not the higher originally printed MRP. A demand alleging clearance of LPG stoves as bio-gas stoves, where it substantially depended on dealer statements, could not be sustained when cross-examination was denied; that matter was remanded for de novo adjudication after cross-examination. A demand based on duplicate impressions from a blank invoice book and alleged clandestine removals also failed for want of sufficient supporting evidence, and was set aside. en-us Mon, 01 Jun 2015 00:00:00 +0530 Mon, 09 Nov 2015 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267556 A revised MRP sticker affixed before clearance can be acted on for valuation under Section 4A of the Central Excise Act, so duty was to be based on the lower sticker MRP and not the higher originally printed MRP. A demand alleging clearance of LPG stoves as bio-gas stoves, where it substantially depended on dealer statements, could not be sustained when cross-examination was denied; that matter was remanded for de novo adjudication after cross-examination. A demand based on duplicate impressions from a blank invoice book and alleged clandestine removals also failed for want of sufficient supporting evidence, and was set aside. Case-Laws Central Excise Mon, 01 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267556