TMI Blog2007 (3) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. In the impugned order, learned Commissioner demanded Central Excise duty of over Rs. 1 crore along with Education Cess of over Rs. 2 lakhs from the appellants for the period January-November, 2005 and also imposed on them a penalty of over Rs. 1 crore under Section 11AC. The present application seeks waiver of pre-deposit an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the Standards of Weights and Measures Act and the Rules thereunder. The assessee paid duty on the goods on the basis of the above MRP under Section 4 A of the Central Excise Act. The adjudicating authority determined the assessable value of the goods under Section 4 of the Act by including the cost of vapourising device also therein. Hence the above demand. 3. After hearing both sides and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urising device was supplied free, the whole pack containing that device and mosquito repellant liquid, both covered under the Standards of Weights and Measures Act and the Rules thereunder, should be valued on the basis of the MRP of the liquid repellant under Section 4A ibid. This case of the assessee seems to be analogous to that of M/s. Himalaya Drug Company (supra). Learned SDR has relied on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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