https://www.taxtmi.com/caselaws?id=642 The Tribunal overturned the Commissioner's decision, reinstating the duty demand of Rs. 16,49,487 for the valuation of "Cinthol Lime Fresh" and "Cinthol Scent Fresh" toilet soaps under Section 4A of the Central Excise Act based on MRP, even though provided as free gifts. The penalty imposed on the respondents was set aside due to the absence of malafide intention, following the precedent set in the Nestle India Ltd. case. The appeal concluded on 27.1.2006. en-us Fri, 27 Jan 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=642 The Tribunal overturned the Commissioner's decision, reinstating the duty demand of Rs. 16,49,487 for the valuation of "Cinthol Lime Fresh" and "Cinthol Scent Fresh" toilet soaps under Section 4A of the Central Excise Act based on MRP, even though provided as free gifts. The penalty imposed on the respondents was set aside due to the absence of malafide intention, following the precedent set in the Nestle India Ltd. case. The appeal concluded on 27.1.2006. Case-Laws Central Excise Fri, 27 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=642