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        Central Excise

        2009 (11) TMI 574 - AT - Central Excise

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        CESTAT Upholds Assessment of Soap Cakes Sold in Packs The Appellate Tribunal CESTAT, CHENNAI upheld the lower appellate authority's decision on the assessment of soap cakes sold in packs of three at an MRP of ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            CESTAT Upholds Assessment of Soap Cakes Sold in Packs

                            The Appellate Tribunal CESTAT, CHENNAI upheld the lower appellate authority's decision on the assessment of soap cakes sold in packs of three at an MRP of Rs. 12. The department's appeal was dismissed due to lack of evidence supporting the sale of individual soap cakes separately.


                            The Appellate Tribunal CESTAT, CHENNAI upheld the lower appellate authority's decision regarding the assessment of soap cakes sold in packs of three at an MRP of Rs. 12. The department's appeal was rejected as there was no evidence to show that the individual soap cakes could be sold separately. The appeal was dismissed.
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