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TMI Blog2009 (6) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... ate, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The respondent is engaged in the manufacture and clearances of shaving cream. The respondents showed assessable value of product at Rs. 2.50 per unit under Section 4 of Central Excise Act, 1944 (Act for short). However, in view of the fact that MRP of Rs. 15/- was printed on each pack of 20 gms and appellants had cleared the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the product which has MRP of Rs. 15/-. According to him the basic concept of levying excise duty under Section 4A of the Act is to levy duty on the price that is charged to the customers and in this case since the ultimate customer had to pay Rs. 15 for this packet who which he purchased Ayurvedic Oil, he requests that order of the Commissioner (Appeals) be set aside. He also reiterates groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s clearly written that "not for re-sale" "specially packed for Jet Airways", Hon'ble Court also observed that after first sale bottles go directly to ultimate customers. It is his submission that in this case also the Shaving Cream directly goes to the ultimate customers and it is clearly written on the pack that it is being supplied free and MRP has been scored out. 4. We have considered th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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