2017 (10) TMI 646

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....for respondent ORDER Per: Ramesh Nair 1. The fact of the case is that the appellant cleared Colour Television of various sizes and models to their godown/branches situated at various places. The CTVs so cleared were assessed to duty on Retail Sale Price (RSP). During the scrutiny of records, it was noticed that the appellant has lowered the RSP of CTVs during the period July 1999 to Septe....

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.... before the Commissioner (Appeals), who concurring with the view of adjudicating authority upheld the order-in-original and rejected the appeal. 2. Shri H.P. Kanade, Ld. Counsel appearing on behalf of the appellant submits that the fact is that during the effective date of revision of MRP and issue of circular, CTVs were sold at the reduced prices and subsequently credit notes were issued. He s....

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....sold on higher MRP than the MRP on the basis of which the excise duty was paid. 4. Shri M.R. Melvin, Ld. Superintendent, (AR) appearing on behalf of the Revenue reiterates the findings in the impugned order. 5. We have carefully considered the submissions made by both sides. We find that the entire demand was raised on the assumption that the price difference between the branch of the appell....

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....time of clearance of the goods and payment of duty thereon. We find that as regards the assessment of the value of the goods governed by Section 4A, the actual transaction between the manufacturer and the dealer is immaterial the only aspect to be ascertained is whether the excise duty paid on the basis of the MRP declared on the products at which the goods were sold. In the fact of the present ca....