Excise duty

Dear all,

I have one question regarding this topic. that i have transfer some materials to our depot after payment of excise duty under MRP basis, now i have change the MRP at depot level due to increase in MRP prices, now i want to change the <RP thru labeling, so i have to pay the differential excise duty amount, i have the following doubt-

1. who will pay the differential excise duty- Factory/ Depot, 

2. How we will justify to excise authority.

Regards

Anuj Kumare