MRP-based excise assessment remains applicable where notified goods lack retail price or brand name declarations on packaging.

Goods notified for MRP-based assessment under Section 4A of the Central Excise Act, 1944 remained assessable under that provision where the packages otherwise fell within the notification, and the mere absence of retail sale price declaration or brand name on the packages did not, by itself, justify shifting valuation to Section 4. The analysis followed earlier coordinate-bench rulings and treated the objection based on the Legal Metrology Rules as academic. The impugned orders were set aside, and the appeals were allowed with consequential reliefs in law.

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Issues: Whether rejection of MRP-based assessment under Section 4A of the Central Excise Act, 1944 and re-valuation under Section 4 was justified.

Analysis: The goods were notified for MRP-based assessment under Section 4A of the Central Excise Act, 1944 read with Notification No.49/2008-CE dated 24.12.2008. The dispute had already been decided in earlier coordinate-Bench rulings, which were followed here. It was held that where the goods are otherwise covered by Section 4A, the mere absence of declaration of retail sale price or the brand name on the packages does not, by itself, take the goods of Section 4A so as to require assessment under Section 4. The jurisdictional objection regarding the Legal Metrology Rules was treated as academic and was not separately adjudicated.

Conclusion: The rejection of MRP assessment was unjustified, and the goods remained assessable under Section 4A rather than Section 4.

Final Conclusion: The impugned orders were set aside and the appeals were allowed, with consequential reliefs available in law.

Ratio Decidendi: For goods notified for MRP-based assessment, non-declaration of retail sale price or omission of brand name alone does not justify shifting valuation from Section 4A to Section 4 of the Central Excise Act, 1944.

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