https://www.taxtmi.com/caselaws?id=351107 The Tribunal upheld the demand of excise duty based on Maximum Retail Price (MRP) for cement sold at concessional rates to workers, despite the reduced price. The duty was required to be paid on the MRP printed on packages, with applicable abatements, as per Section 4A of the Central Excise Act. The penalty was canceled as duty was paid suo moto before the show cause notice, following the precedent set by a Gujarat High Court case. The appellant's appeal was partially allowed, sustaining the duty demand but canceling the penalty. en-us Wed, 20 Sep 2017 00:00:00 +0530 Mon, 20 Nov 2017 07:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351107 The Tribunal upheld the demand of excise duty based on Maximum Retail Price (MRP) for cement sold at concessional rates to workers, despite the reduced price. The duty was required to be paid on the MRP printed on packages, with applicable abatements, as per Section 4A of the Central Excise Act. The penalty was canceled as duty was paid suo moto before the show cause notice, following the precedent set by a Gujarat High Court case. The appellant's appeal was partially allowed, sustaining the duty demand but canceling the penalty. Case-Laws Central Excise Wed, 20 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351107