2009 (8) TMI 952

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....s. 2,25,398/- Ed. Cess - Rs. 4,508/-; S & HC - Rs. 2255/- h. Penalty equal to duty in g. i. Interest on duty in g. 2. Heard both sides and perused the records. 3. The confirmation of the demand of differential duty in this case has arisen on the grounds that the applicant has undervalued the goods cleared by them under the provisions of Section 4A of the Central Excise Act, 1944. 4. The ld. Counsel appearing on behalf of the applicant would submit that the issue involved in this case is regarding the correct value of the product "Colgate tooth paste with tooth brush" put up in a combo pack and cleared for home consumption. He would submit that for the period prior to 1-6-2006, tooth brush which was packed along with tooth paste was not....

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....t that they had discharged the duty liability but on the rate applicable to tooth paste and tooth brush individually after availing the eligible abatement is given under Notification issued under Section 4A. It is his submission that if the Revenue wants to charge them central excise applicable on the tooth paste, then they are classifying product tooth brush as a tooth paste, which is not in consonance with the law. It is his submission that tooth brush and tooth paste are falling under different chapters and hence combination of the same cannot be considered as a package of tooth paste and liable to be charged on the rate of the excise duty as applicable to tooth paste. 5. Ld. DR on the other hand contended that the Order-in- Original cl....