https://www.taxtmi.com/caselaws?id=363617 The Tribunal majority set aside the demand for differential CVD, ruling that altering MRP post-clearance constitutes manufacture, attracting Central Excise duty. The dissenting opinion favored partial allowance of the appeal with penalties, citing fraudulent intent in mis-declaration of MRP. The matter was referred to the Hon'ble President for resolution due to the differing views. en-us Thu, 08 Mar 2018 00:00:00 +0530 Mon, 16 Jul 2018 08:07:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363617 The Tribunal majority set aside the demand for differential CVD, ruling that altering MRP post-clearance constitutes manufacture, attracting Central Excise duty. The dissenting opinion favored partial allowance of the appeal with penalties, citing fraudulent intent in mis-declaration of MRP. The matter was referred to the Hon'ble President for resolution due to the differing views. Case-Laws Customs Thu, 08 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363617