TMI Blog2009 (11) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - E/2637/2001 - A/330-331/2009-WZB/C-I/EB - Dated:- 26-11-2009 - S/Shri P.G. Chacko, Member (J) and B.S.V. Murthy, Member (T) Shri Naresh Thakker, Advocate, for the Appellant. Shri K. Lal, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - In these appeals filed by the assessee, the challenge is against demands of differential duty. The product in question is a combina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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. According to the Revenue, the assessee ought to have paid duty on the basis of MRP of Rs. 31.50 shown as combined MRP of the goods cleared from the marketing agent's premises. 2. On the above basis, show-cause notices were issued, which came to be adjudicated upon against the assessee. The appeals filed by them were rejected by the Commissioner (Appeals). Hence the present appeals of the assessee. 3. After hearing both sides and considering the submissions, we note (a) that toothpaste is admittedly an item notified under Section 4A of Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferential duty from the assessee on the ground that the product toothpaste is covered under Section 4A of the Act and duty thereon is required to be discharged as per the MRP at which the goods were sold to the ultimate consumer. The show-cause notice clearly stated that the brush was inserted in the pack at the premises of the assessee's marketing agent subsequent to clearance of the toothpaste from the assessee's factory. It is settled law that excisable goods have to be assessed to duty in the form in which they are cleared from the factory of production, whether under Section 4 or under Section 4A. Had the combi-pack containing the paste and brush been cleared from the assessee's factory with a combined MRP printed thereon alongside ind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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