https://www.taxtmi.com/caselaws?id=389903 The Tribunal upheld the Commissioner's order that Central Excise duty should be assessed based on the MRP of Rs. 1,499/- as printed on Set Top Boxes, dismissing the Department's appeal. It emphasized the primacy of Section 4A over Section 4 for goods notified under Section 4A and required the Department to provide concrete evidence to challenge the declared MRP. The Tribunal found no merit in the Department's arguments regarding re-computation of MRP based on production costs, citing specific conditions that were not met. en-us Tue, 24 Sep 2019 00:00:00 +0530 Thu, 19 Dec 2019 09:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389903 The Tribunal upheld the Commissioner's order that Central Excise duty should be assessed based on the MRP of Rs. 1,499/- as printed on Set Top Boxes, dismissing the Department's appeal. It emphasized the primacy of Section 4A over Section 4 for goods notified under Section 4A and required the Department to provide concrete evidence to challenge the declared MRP. The Tribunal found no merit in the Department's arguments regarding re-computation of MRP based on production costs, citing specific conditions that were not met. Case-Laws Central Excise Tue, 24 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389903