Section 4A Lacks Provision for Adjusting Incorrect MRP; Declaring False MRP to Evade Duty Prohibited.

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....There was no provision in Section 4A for enhancing the declared MRP, if the same was not found to be correct, it does not mean that during that period, an assessee coming within the purview of Section 4A was free to declare any false MRP and evade the duty, as it is well settled law that nobody can be allowed benefit from his wrong doing..... - AT....