2014 (3) TMI 664

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...., AR, for the Respondent. ORDER In this case the appellants are manufacturers of detergent powder known as "Ujala Bright Wash" in their factory at Salem, which product is excisable on the basis of value determined under Section 4A of the Central Excise Act. They also manufacture a product known as "Ujala Supreme" for whitening of clothes which product is exempted from excise duty. This product i....

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....e maximum price at which the goods are sold is the price of detergent powder which alone can form the basis for arriving at the excisable value and therefore the entire approach of Revenue to add the MRP of the two products to arrive at the assessable value is wrong. 3. Opposing the prayer, the learned AR for Revenue relies on a decision of the Tribunal in the case of CCE, Belapur v. Nandan ....