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2018 (5) TMI 1342 - AT - Central ExciseMethod of Valuation - packages were packed in bigger boxes of 15-20 packs - Revenue entertained a view that the appellant is required to assess the goods under Section 4 and has availed excess refund which is illegal - Held that: - the appellant packed pouches of insecticides of less than or 10 gms/10 ml and these pouches but in bigger pack on which MRP is printed. MRP is printed on the pouches and these goods are made for retail sale and the appellant is required to affix MRP in terms of Standards of Weights and Measures (Packaged Commodities), Rules, 1977. These facts are not disputed. The appellant have made packages for retail sale, they are legally bound to affix MRP of the said goods - appeal allowed - decided in favor of appellant.
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