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2001 (6) TMI 355 - AT - Central ExciseExtract: ....... the basis of that price and it is only when there is more than one MRP on the same container/packet that the maximum of MRP has to be taken for assessment as per Explanation 2 to Section 4A of the Act. The Larger Bench decision applies on all fours to the present case and hence following the same we uphold the impugned order and reject the appeal.
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