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2009 (11) TMI 381 - CESTAT, MUMBAIValuation- According to the Revenue, they ought to have paid duty on the basis of the combined MRP of Rs. 49/-. One of these appeals is against the differential demand of duty raised by the lower appellate authority on this basis. For the period January to March, 2000, a similar demand was raised on the assessee in respect of combi-packs of toothpaste and toothbrush, each with combined MRP of Rs. 31.50, which was the promotional price offered to the ultimate consumers. The individual MRPs of the toothpaste and the toothbrush in a combi-pack were Rs. 28.50 and Rs. 18/-. Alongside the total MRP of Rs. 46.50, the concessional MRP of the combined pack was shown as Rs. 31.50. Held that- the assessee paid duty on this basis in terms of Section 4A of the Act. They are not liable to pay any additional amount of duty on the goods in question. In the result, the demand of differential duty and penalty are set aside and these appeals are allowed.
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