https://www.taxtmi.com/caselaws?id=96428 Under the MRP scheme for repacked consumer products, excise duty is assessed on the retail price actually declared on the container or packet. Where each packet for a particular region bore only one MRP, the highest of different region-wise MRPs could not be adopted merely because other regions carried different prices. The larger-bench principle applied only when more than one MRP appeared on the same container or packet under Explanation 2 to Section 4A. On that basis, the impugned order was sustained and the Revenue's appeal failed. en-us Wed, 27 Jun 2001 00:00:00 +0530 Wed, 21 Dec 2011 16:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96428 Under the MRP scheme for repacked consumer products, excise duty is assessed on the retail price actually declared on the container or packet. Where each packet for a particular region bore only one MRP, the highest of different region-wise MRPs could not be adopted merely because other regions carried different prices. The larger-bench principle applied only when more than one MRP appeared on the same container or packet under Explanation 2 to Section 4A. On that basis, the impugned order was sustained and the Revenue's appeal failed. Case-Laws Central Excise Wed, 27 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96428