TMI Blog2017 (8) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... t: - Admittedly, the appellants sold combination pack, in retail, containing 1 kg. of detergent powder with 160 gm. detergent cake. The sale price of the combination retail pack is printed on the pack. The retail pack clearly indicated the MRP as ₹ 36/- which includes the price of detergent cake. In such situation, we find no justification in further adding up the value or for demand of any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal is against order dated 26/08/2014 of Commissioner (Appeals), Bhopal. The appellants are engaged in the manufacture of detergent powder and detergent cake liable to Central Excise duty. The products manufactured by the appellants are liable to duty based on MRP in terms of Section 4A of Central Excise Act, 1944. The appellants by way of sales promotion, introduced a composite package of 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y demand of ₹ 3,30,882/-, ₹ 3,10,548/- and ₹ 4,66,575/-, as demanded in different show cause notices. Equal amount of penalties were also imposed in terms of Rule 25 of Central Excise Rules, 2002. On appeal, the impugned order upheld the original order, except for reduction of penalty under Rule 25. 2. The learned Counsel for the appellant submitted that the lower Authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt reported in 2016 (340) E.L.T. A38 (S.C.). 3. The learned AR supported the findings of the lower Authorities. 4. We have heard both the sides and perused the appeal records. The facts of the case are not in dispute. Admittedly, the appellants sold combination pack, in retail, containing 1 kg. of detergent powder with 160 gm. detergent cake. The sale price of the combination reta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uito repellant liquid sold with vaporizing device, the Tribunal in Icon Household Products (P) Ltd. (supra) held that when both the items in the combi pack are manufactured and sold with declared MRP, the item declared to be sold free need not be separately assessed to duty. The said decision of the Tribunal has been affirmed by the Hon ble Supreme Court, relying on the decision in Himal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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