Assessee Ineligible for Benefits Due to MRP Misdeclaration of Thinner u/s 4A, Central Excise Act, 1944.

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....Misdeclaration of value (MRP) - commodity thinner - assessee was not able to show from the record any material based on which the MRP was declared to the Department - the appellant is not eligible for the benefit as claimed in terms of Section 4A of the CEA, 1944 - AT....