Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 664 - CESTAT CHENNAIWaiver of pre deposit - Duty demand - Inclusion of price of Ujala Supreme in value of detergent powder known as “Ujala Bright Wash” - Held that:- Ujala Supreme’ is not manufactured in the factory where assessment is taking place. The goods given free are not packed along with the detergent powder and if at all they are packed the maximum price at which the goods are sold is the price of detergent powder which alone can form the basis for arriving at the excisable value and therefore the entire approach of Revenue to add the MRP of the two products to arrive at the assessable value is wrong - Therefore, we grant waiver of pre-deposit of the dues arising out of the impugned order and stay its collection during the pendency of the appeal - Stay granted.
|