https://www.taxtmi.com/caselaws?id=48869 The Appellate Tribunal CEGAT, Court No. I, New Delhi, addressed a dispute concerning the valuation of aerated waters for Central Excise duty calculation under Section 4A of the Central Excise Act, 1944. The appellant's goods had varying maximum retail prices (MRPs) for different regions, leading to duty evasion allegations by the Department. The Tribunal ruled that duty should be calculated based on the MRP printed on the packet, rejecting the Department's claim for duty based on higher MRPs from other regions. The appeal was allowed, overturning the duty demand and providing consequential reliefs to the appellant. en-us Wed, 17 Jan 2001 00:00:00 +0530 Tue, 21 May 2019 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48869 The Appellate Tribunal CEGAT, Court No. I, New Delhi, addressed a dispute concerning the valuation of aerated waters for Central Excise duty calculation under Section 4A of the Central Excise Act, 1944. The appellant's goods had varying maximum retail prices (MRPs) for different regions, leading to duty evasion allegations by the Department. The Tribunal ruled that duty should be calculated based on the MRP printed on the packet, rejecting the Department's claim for duty based on higher MRPs from other regions. The appeal was allowed, overturning the duty demand and providing consequential reliefs to the appellant. Case-Laws Central Excise Wed, 17 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48869