Supreme Court · 2004 INSC 512 · Decided 10 September 2004
M/S. I.T.C. LTD. v. Commissioner of Central Excise, New Delhi and ANR.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 512 · [2004] SUPP. 4 S.C.R. 293
- Case number
- CIVIL APPEAL No. 70/1999
- Decided
- 10 September 2004
- Bench
- RUMA PAL, P. VENKATARAMA REDDI (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4
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 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 of printed MRP. Standards of Weight and Measurers Act,
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