2013 (4) TMI 82

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.... and July 1998 involving the duty demand of Rs. 10,18,953/-. 2. Briefly stated the facts relevant for disposal of the appeal are that the respondent M/s. Hindustan Lever Ltd., Chhindwara is engaged in the manufacture of Detergent Cake. Around the relevant period, the respondent cleared "Wheel Blue Cakes" weighing 250 gms. and 300 gms. respectively at the same MRP of Rs. 5.25 per cake. 250 gms. detergent cakes were cleared in the packets of 60 pieces at assessable value of Rs. 204.75 whereas the respondent cleared detergent cakes of 300 gms. in packets of 50 cakes at assessable value of Rs. 170.63. The appellant was of the view that respondent has undervalued the detergent cake weighing 300 gms. each for the purpose of excise duty. Accordin....

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....htly paid excise duty on MRP basis in terms of Section 4A of the Central Excise Act, 1944. As such, there is no infirmity in the impugned order. 6. We have considered the rival contentions and perused the record. Undisputedly the detergent soap cakes are covered under Standards of Weights and Measures Act, 1976 and the rules framed thereunder. As per the Rules the assessee is required to declare the MRP as well as weight on the packet of detergent cakes cleared for marketing. It is also not disputed that MRP on 300 gms. of detergent cakes was declared as Rs. 5.25 per cake. Since the respondent has cleared the goods in question on MRP basis Section 4A would come into play which read thus : SECTION 4A. Valuation of excisable goods with refe....