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2022 (1) TMI 200 - AT - Central ExciseValuation - requirement of affixation of MRP on the finished goods - packets are less than 10 gms - applicability of Section 4 of the Central Excise Act, 1944 or Section 4(A) of the Act? - HELD THAT:- In appellant’s own case CCE, JAMMU VERSUS HYDERABAD CHEMICALS LTD. AND VICE-VERSA [2018 (9) TMI 305 - CESTAT CHANDIGARH], this Tribunal placed reliance in the case of RADHA TOBACCO CO. VERSUS COMMISSIONER OF CENTRAL EXCISE KANPUR [2016 (7) TMI 768 - CESTAT ALLAHABAD] where it was held that Considering the fact that the appellant have made packages for retail sale, they are legally bound to affix MRP of the said goods. In the circumstances, the appellant is required to discharge duty in terms of Section 4A of the Act. Therefore, the appellant has correctly discharged the duty liability under section 4A of the Act. The appellant is rightly discharged the duty in terms of Section 4(A) of the Act - Appeal allowed - decided in favor of appellant.
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