2007 (8) TMI 526

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.... Shri N.J. Kumaresh, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  After examining the records and hearing both sides, we note that the appellant has been asked to pay differential duty of Rs. 8,28,753/- and an equal amount of penalty on washing machines for the period 12-5-2000 to 13-5-2003. Washing machines are covered by the MRP regime for the purpose of payment ....

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....has to be shown that there was alteration of declared retail price on the label of the goods. Learned counsel has referred to the Tribunal's decision in Hindustan Coca-Cola Beverages Pvt. Ltd. v. Commissioner of Central Excise, Allahabad - 2006 (199) E.L.T. 718 (Tri.- Del.), wherein the scheme of MRP based valuation of goods was examined and it was held that 'actual' retail sale price had no place....