Supreme Court of India
M/s. I.T.C. Ltd. v. Commissioner of Central Excise, New Delhi and Anr.
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From the headnote
Central Excise Act, 1944-Section 4, Notification No. 36183 dated 01.03.1983 and Notification No. 201185 dated 02.09.1985 issued under Central Excise Rules, 1944-Rule 8 (1), Additional Duties of Excise (Goods of Special Importance) Act, 1957-Section 3(3)-Maximum retail price means maximum price de/cared on package under Standards of Weight and Measure Act, I 976 and Standard Weight and Measures (Packaged Commodity) Rules, 1977-Held,-Notification does not envisage an enquiry into the correctness of the MRP printed on the package, by the Excise Office-Thus, Excise Authority to act on the basis
Authorities it was built on
- 1962 Gursahai Saigal v. Commissioner of Income-tax, Punjab
- 1968 Hansraj Gordhandas v. H. H. Dave, Assistant Collector of Central Excise & Customs, Surat & Two Ors.
- 1991 Mst. Surayya Begum, Etc v. Mohd. Usman and Ors., Etc.
- 1963 Innamuri Gopalan and Oihers v. State of Andhra Pradesh and Anr.
- 1991 Toolsidass Jewraj v. Additional Collector of Customs and Others
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