https://www.taxtmi.com/caselaws?id=775979 The CESTAT Chennai held that the department's demand based on MRP without abatement for goods sold to institutional customers was unsustainable. The department improperly ignored purchase order values and relied on Section 4A without proving that the higher MRP was actually collected. The burden to establish collection of MRP from institutional buyers was on the department, which was not discharged. The SC's ruling in Paper Products Ltd. binding on revenue authorities was applied, rendering the demand flawed. Consequently, the duty demand, interest, and penalty were set aside, and the appeal was allowed. en-us Fri, 01 Aug 2025 00:00:00 +0530 Sat, 02 Aug 2025 10:10:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775979 The CESTAT Chennai held that the department's demand based on MRP without abatement for goods sold to institutional customers was unsustainable. The department improperly ignored purchase order values and relied on Section 4A without proving that the higher MRP was actually collected. The burden to establish collection of MRP from institutional buyers was on the department, which was not discharged. The SC's ruling in Paper Products Ltd. binding on revenue authorities was applied, rendering the demand flawed. Consequently, the duty demand, interest, and penalty were set aside, and the appeal was allowed. Case-Laws Central Excise Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775979