2004 (2) TMI 410

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....ent. [Order]. -  Heard both sides. The issue relates to assessment of ceramic tiles, in terms of provisions contained in Section 4A of the Central Excise Act based on the Maximum Retail Price (MRP). The show cause notice proposed recovery of differential duty on the various quantities of tiles cleared by the appellants indicating the following details. Sr. No. Discrepancies No. of carton....

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....differential duty.   2. The adjudicating authority confirmed the demand, and also ordered confiscation of goods valued at Rs. 158,400/- with an option to redeem the same on payment of redemption fine Rs. 39,600/-. Penalty of 2,750 was imposed on the appellant under Section 11AC. 3. The Commissioner (Appeals) set aside the said order. Hence the instant appeal from the revenue. 4.....

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....e rubber stamp without erasing or blackening the earlier MRP is concerned, the respondent invited my attention to the order of this Tribunal E/2081/01 in CCE v. Nitco Tiles. 7. However on closer scrutiny of the said order, I note that, the facts are not identical. In the Nitco case (supra) the printed MRP was completely covered by sticker showing the lower MRP. In this case, the two MRPs are....