https://www.taxtmi.com/caselaws?id=221886 The Tribunal dismissed the appeal, upholding the order confirming the dropping of excise duty demands. It ruled in favor of the respondent, a detergent cake manufacturer, stating that excise duty was correctly paid based on the Maximum Retail Price (MRP) as per Section 4A of the Central Excise Act, 1944. The dispute arose from the valuation of detergent cakes for excise duty purposes, specifically regarding the MRP of cakes of different weights but the same price. The Tribunal clarified that Section 4A governs the valuation in such cases, rejecting the appellant's argument for higher valuation based on different prices for cakes of the same brand and quality. en-us Wed, 11 Jul 2012 00:00:00 +0530 Thu, 04 Apr 2013 22:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221886 The Tribunal dismissed the appeal, upholding the order confirming the dropping of excise duty demands. It ruled in favor of the respondent, a detergent cake manufacturer, stating that excise duty was correctly paid based on the Maximum Retail Price (MRP) as per Section 4A of the Central Excise Act, 1944. The dispute arose from the valuation of detergent cakes for excise duty purposes, specifically regarding the MRP of cakes of different weights but the same price. The Tribunal clarified that Section 4A governs the valuation in such cases, rejecting the appellant's argument for higher valuation based on different prices for cakes of the same brand and quality. Case-Laws Central Excise Wed, 11 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221886