2013 (6) TMI 364

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ents are engaged in the manufacture of colour television sets which are specified item under provision of Section 4A of the Central Excise Act, 1944. The respondent was discharging central excise duty on the said television sets based upon the MRP price on the television sets. The dispute relates to the said MRP. 3. Revenue's contention is that some of the dealers were ultimately selling these television sets on MRP higher than affixed by the respondent. For the above purpose they have relied upon the assessee's letter dated 3.7.99 intimating that prices are ex-factory and therefore, any expenses subsequent to the sale at factory gate, does not form part of the MRP which means to say that the freight and forwarding charges or any other e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in writing and at the time of personal hearing and observe that the main issue is that the appellant is selling his colour televisions to his dealers and paying central excise duty at the declared MRP prices at the factory gate under the provision of Section 4A of the Central Excise Act, 1944. But the Department alleged that their dealers were selling at the price higher than maximum retail sale price declared by the appellant. The contention of the appellant is that out of 100 dealers and clearance of about 1000 TVs, only 40-45 TVs were sold only by two dealers in reference by charging higher price than MRP, the same cannot be made a leading evidence to conclude that appellant is charging higher price than MRP, and the amount charged in e....