2013 (11) TMI 1185

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..... G. Shivadas, Advocate For the Respondent: Mr. A.K. Nigam, Addl. Commissioner, (AR) ORDER  Per: B.S.V. Murthy; The appellants are engaged in the manufacture of ceramic tiles. Duty was demanded on the ground that in respect of portion of clearances of ceramic tiles, the appellants had adopted MRP based assessment for the purpose of payment of duty whereas in realty the tiles were ....