TaxTMI 
TaxTMI 
2013 (10) TMI 1145
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.... provisions of Section 4A of the Central Excise Act, 1994 i.e. on the basis of Maximum Retail Price (MRP) affixed on the package. The case against the appellant is that the appellant adopted an MRP of Rs. 30/- for the period prior to 20 th July 2011, Rs.35/- as MRP for the period 31/07/2011 and MRP of Rs.50/- for the period 01/08/2011 onwards, so as to be within the purview of exemption limit of Rs.1.5 crore available to small scale manufacturers of excisable goods. The case of the department is that as per the investigations conducted, the appellant had sold the goods at an MRP of Rs. 50/-. After giving the prescribed abatement, the excisable turnover of the appellant was arrived at Rs. 1,88 crore during 2007-08, Rs.1.59 crore during 2008-....
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....d therefore, the determination of MRP by the department in the impugned order is not in accordance with the procedure prescribed and hence such determination is not sustainable in law. 5. The Ld. Additional Commissioner (AR) appearing for the Revenue on the other hand supports the findings of the adjudicating authority. In particular, he refers to the sales made to M/s Sparkle Aerated Water Pvt. Ltd. for a quantity of 6000 bottles@ Rs.48/- as per the purchase order dated 29/07/2008 as against the MRP of Rs.30/- as claimed by the appellant. From this it is evident that the MRP declared by the appellant is incorrect. Therefore, it is more probable that MRP is Rs. 50/- and not Rs. 30/- as claimed by the appellant. He also relies on the purcha....
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.... retail sale price and if it is not possible to determine the sale price as above, then the retail sale price of such goods shall be ascertained by conducting enquiries in the retail market where such goods are normally being sold at or about the same time of the removal of such goods from the place of manufacture and if more than one retail sale price is ascertained, then the highest of the retail sale prices, so ascertained, shall be taken as the retail sale price of all such goods. In the present case, even though there is no ascertainment at the retail market as prescribed under the Rule, if one examines the purchase orders placed by the institutional customers it is seen that the goods have been sold at prices ranging from Rs.43/- and ....