https://www.taxtmi.com/highlights?id=34804 Penalty u/s 11AC - case of Revenue is that appellant have sold the goods on higher MRP as compared to the MRP considered at the time of the clearance of the goods - The change of MRP is not with malafide intention to evade/avoid payment of duty whereas the same is under a practice prevailing in the case of the consumer goods therefore there is no suppression of facts or malafide intention of the respondent - AT en-us Sat, 13 May 2017 11:43:18 +0530 Sat, 13 May 2017 11:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34804 Penalty u/s 11AC - case of Revenue is that appellant have sold the goods on higher MRP as compared to the MRP considered at the time of the clearance of the goods - The change of MRP is not with malafide intention to evade/avoid payment of duty whereas the same is under a practice prevailing in the case of the consumer goods therefore there is no suppression of facts or malafide intention of the respondent - AT Highlights Central Excise Sat, 13 May 2017 11:43:18 +0530 https://www.taxtmi.com/highlights?id=34804