2019 (7) TMI 632

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....perintendent (AR) for the respondent ORDER PER: C J MATHEW M/s Hindustan Petroleum Corporation Ltd challenges order-in-appeal no. SB(22)22/MI/2011 dated 27th April 2011 of Commissioner of Central Excise (Appeals), Mumbai - I in which duty liability of Rs. 18,30,519/- was confirmed, along with interest thereon, and penalty of like amount under section 11AC of Central Excise Act, 1944 was imposed....

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.... and that it was against law for them to even contemplate alteration of sale price to one higher than that printed on the affixed labels. Reliance is placed on the decision of the Tribunal in Commissioner of Central Excise, Vadodara v. Bell Granito Ceramics Ltd [2009 (235) ELT 171 (Tri.-Ahmd.)], in Amtrex Hitachi Appliances Ltd v. Commissioner of Central Excise, Vapi [2009 (236) ELT 203 (Tri.-Ahmd....

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....ard the rival submissions and considered the records, we find that the demand is based on the existence of advice on maximum retail price. Under section 4A of Central Excise Act, 1944, an assessee is required to clear the goods on application of prescribed rate of duty on the value arrived at after abatement of prescribed portion from the maximum retail price affixed on the product or on the packa....