https://www.taxtmi.com/caselaws?id=361297 The Tribunal upheld the duty demand under Section 4A of the Central Excise Act, 1944, as the appellant sold goods above the declared MRP, indicating undervaluation. The appellant's pricing strategy of charging higher prices than the declared MRP led to a higher assessable value, justifying the duty demand. The Tribunal distinguished this case from a precedent where prices did not exceed the MRP, ultimately dismissing the appeals and finding no merit in the appellant's arguments. en-us Thu, 22 Mar 2018 00:00:00 +0530 Tue, 05 Jun 2018 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361297 The Tribunal upheld the duty demand under Section 4A of the Central Excise Act, 1944, as the appellant sold goods above the declared MRP, indicating undervaluation. The appellant's pricing strategy of charging higher prices than the declared MRP led to a higher assessable value, justifying the duty demand. The Tribunal distinguished this case from a precedent where prices did not exceed the MRP, ultimately dismissing the appeals and finding no merit in the appellant's arguments. Case-Laws Central Excise Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361297