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2011 (9) TMI 293 - AT - Central ExciseSSI exemption in terms of Notification No.08/2003-CF dated 01.03.2003 - Revenue contended that Duty has been demanded on the ground that the Appellants should have paid duty on highest of the different MRP marked on different bottles sold to different persons - should have been paid on the basis of the invoices value and not under Section 4A of Central Excise Act, 1944 - Appellant submitted that there are several decisions of the Tribunal taking a view that if different MRPs are not on the same package, the highest of the same cannot be taken for the purpose of assessment under Section 4A - Held that:- Demand of duty not sustainable. Duty on samples - Held that:- samples have not been removed from the factory and if the goods are not removed duty cannot be paid.
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