https://www.taxtmi.com/caselaws?id=362415 Contemporaneous price declarations for two different MRPs supported the assessee's case that the department had been informed of the pricing structure, so the allegation of non-intimation was factually unsustainable. The mere change of stickers did not, on its own, establish mala fide intent where the record showed acknowledged declarations for both clearances. On that basis, the duty demand lacked legal foundation on merits, and the separate plea of limitation also supported the assessee. The duty demand and penalty were therefore held unsustainable, and the appellate order was set aside. en-us Thu, 05 Apr 2018 00:00:00 +0530 Tue, 26 Jun 2018 08:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362415 Contemporaneous price declarations for two different MRPs supported the assessee's case that the department had been informed of the pricing structure, so the allegation of non-intimation was factually unsustainable. The mere change of stickers did not, on its own, establish mala fide intent where the record showed acknowledged declarations for both clearances. On that basis, the duty demand lacked legal foundation on merits, and the separate plea of limitation also supported the assessee. The duty demand and penalty were therefore held unsustainable, and the appellate order was set aside. Case-Laws Central Excise Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362415