https://www.taxtmi.com/caselaws?id=363300 The Tribunal upheld the Department's position that the highest Maximum Retail Price (MRP) should be used for duty calculation when different Retail Sale Price (RSP) values exist for the same product in various states. The appellants, while acknowledging some duty liability discrepancies due to state tax variations, were required to pay the accepted duty amount, Education Cess, interest, and penalty under Section 11AC. The appeal was partially successful, resulting in the setting aside of a portion of the duty, Education Cess, and penalty imposed under Section 11AC. en-us Wed, 04 Jul 2018 00:00:00 +0530 Wed, 11 Jul 2018 07:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363300 The Tribunal upheld the Department's position that the highest Maximum Retail Price (MRP) should be used for duty calculation when different Retail Sale Price (RSP) values exist for the same product in various states. The appellants, while acknowledging some duty liability discrepancies due to state tax variations, were required to pay the accepted duty amount, Education Cess, interest, and penalty under Section 11AC. The appeal was partially successful, resulting in the setting aside of a portion of the duty, Education Cess, and penalty imposed under Section 11AC. Case-Laws Central Excise Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363300