2008 (7) TMI 728

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....rajan, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - This appeal of the Revenue is against the order of the lower appellate authority whereby the subject goods cleared by the respondents during the period of dispute (1999-2000) on payment of duty in terms of Section 4 of the Central Excise Act were held to have been correctly assessed to duty. The appellant wanted th....

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..... It was the contention of the Revenue that such packs required to be valued on the basis of the maximum retail price (MRP) printed thereon. The party contended that their product in the form cleared from the factory was exempted under Rule 34(b) of the Standards of Weights and Measures (Packaged Commodity) Rules, 1977 from the requirement of declaration of retail sale price. Consequently, applica....