TMI Blog2013 (4) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... detergent bar of 300 gms. at the rate equivalent to the detergent cake of 250 gms., it cannot be said that Section 4A of the Central Excise Act, 1944 would not come into play and the transaction value for the purpose of excise duty is to be assessed as per Section 4 of Central Excise Act. Thus, we find no merit in the appeal. - E/1216/2005 - A/823/2012-EX(BR)(PB) - Dated:- 11-7-2012 - Ajit Bharihoke and Shri Rakesh Kumar, JJ. Shri I. Baig, DR, for the Appellant. Shri J.M. Sharma, Consultant, for the Respondent. ORDER These appeals are directed against the order-in-appeal No. GWL/683-685/2004, dated 29-10-2004, whereby the Commissioner (Appeals) confirmed three order-in-original dropping the demands of differential excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Act, 1944. Expanding on the argument. ld. AR submitted that during relevant period, the respondent simultaneously cleared Wheel Blue Cake 300 gms. and Wheel Blue Cake 250 gms. at rate of assessable value of Rs. 204.75 for a packet of 60 detergent cakes of 250 gms. and Rs. 170.63 for a packet of 50 detergent cakes of 300 gms. He submitted that since the goods of same quality and brand were cleared at different price Explanation 2 to Section 4A of the Central Excise Act, 1944 would come into play and the Commissioner (Appeals) ought to have valued the packets containing 300 gms. detergent cakes at a higher rate for the purpose of excise duty. Thus it is urged that impugned order is not sustainable in law and liable to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained in section 4, such value shall be deemed to be the retail sale price declared on such goods less such amount of abatement, if any, from such retail sale price as the Central Government may allow by notification in the Official Gazette. 7. Undisputedly the respondents had cleared 300 gms. detergent cake on payment of duty calculated in terms of Section 4A of the Central Excise Act, 1944 as per declared MRP of Rs. 5.25. The contention of the ld. Representative for the Department is that the respondent had cleared packets of detergent cakes weighing 15 kg. Each respectively containing detergent bars of 250 gms. and 300 gms. at different assessable value, as such the value of the packets relating to 300 gms. detergent bars ought to have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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