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2013 (4) TMI 82 - AT - Central ExciseUndervaluation - MRP Valuation – u/s 4A - Respondent is engaged in the manufacture of Detergent Cake. The respondent cleared product weighing differently respectively at the same MRP. - Held that:- Undisputedly the respondents had cleared product on payment of duty calculated in terms of Section 4A of the Central Excise Act, 1944. Contention of the appellant (revenue) is misconceived for the reason that Explanation 2 to Section 4A deals with the situation where on the same package of an excisable goods more than one MRP is declared. - Merely because under marketing scheme the respondent had cleared detergent bar of 300 gms. at the rate equivalent to the detergent cake of 250 gms., it cannot be said that Section 4A of the Central Excise Act, 1944 would not come into play and the transaction value for the purpose of excise duty is to be assessed as per Section 4 of Central Excise Act. Thus, we find no merit in the appeal.
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