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RAHUL SHARMA, M/S. LOCAL CIRCLE INDIA PVT. LTD. vs. M/S. MCNROE CONSUMER PRODUCTS PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
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Tarun Gulati
Kumar Visalaksh
Rajat Chabra

Petitioner / Applicant

RAHUL SHARMA, M/S. LOCAL CIRCLE INDIA PVT. LTD.

Respondent M/S. MCNROE CONSUMER PRODUCTS PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Mar 6, 2020
Order No.

13/2020

Citation 2020(3) TaxReply 1277
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ORDER

ORDER 1. The present Report dated 04.09.2019 has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods, & Service Tax (CGST) 2017. The brief facts of the present case are that the DGAP had received a reference from the Standing Committee on Anti-Profiteering on 27.03.2019 to conduct a detailed investigation in respect of an application dated 30.07.2018. (Annexure-1) filed by the Applicant No. 1 against the Respondent in respect of supply of Deodorant ‘Wild Stone Deo Chrome BX 120 ml. The Applicant No 1 had stated that the above product had been shipped by the Respondent to M/s. Big Bazar, Inderlok on 28.09.2017 under Purchase Order No. 8114615731 with the MRP of ₹ 250/-, was again supplied on 04.12.2017 under purchase Order No. 81.15262327 with the MRP of ₹ 250/- and on 16.06.2018 it was again sold under Purchase Order No. 4518224285 with the same MRP of ₹ ....
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