2019 (7) TMI 632

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....appellant Shri N N Prabhudesai, Superintendent (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 1....

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.... revised maximum retail price would not apply 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 Centra....

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....be in accordance with the advice. 4. Having heard 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 re....

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.... to be the retail price declared on such goods less such amount of abatement' and that, under sub-section (4A)(4) of Central Excise Act, 1944, the consequence of ascertaining of the maximum retail sale price will arise only upon the removal without declaring the retail sale price or when declared retail sale price is tampered with, corrected by or altered from the one declared on the package at th....