2006 (2) TMI 565

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....t. R. Bhagyadevi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)].- The lower authorities have demanded duty of Rs. 2,42,976/- from the appellants for the periods May to Aug.'03 and Nov. and Dec.'03. This demand is based on valuation of the goods under Section 4A of the Central Excise Act. The goods in question is ice-cream supplied in quantities of 400 ml in rectangular hardb....

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..... 31 (Tri.-Del)], wherein razors distributed as free gift along with shoe-polish, without any MRP, were held to be liable to valuation under Section 4 and not under Section 4A. It is pointed out that, though the civil appeal filed by the Department against this decision of the Tribunal was admitted by the Supreme Court [2005 (183) E.L.T. A161 (S.C.)], there is no stay of operation of the Tribunal'....