2016 (1) TMI 1296

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....simkhan, Adv. for the Appellant Shri Pawan Kumar Singh, Supdt. (A.R.) for the Department ORDER Per Mr. Anil Choudhary Heard the parties. 2. In all the appeals, the issue involved is whether the assessee being a manufacturer of flashlight torches, is chargeable to duty under Section 4A in respect of institutional/industrial sales made by them instead of Section 4 as claimed by the as....

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....C), being Final Order No.401-405/08-Ex. dated 01.07.2008, in Central Excise Appeal Nos.2355,2451-2453 & 2723 of 2007, wherein the present assessee is one of the party. For better appreciation, the entire order is reproduced below : "The short question in all these appeals, which are being decided by a common order, is as to whether the dry battery cells and torches manufactured and to be ....

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....ustomers but are given free of cost. Therefore, there is no need to print MRP on the package of dry cell batteries supplied free to customers of Dettol soap/Mosquito coil. As SWM Act and Rules do not require fixing MRP on such dry cell batteries, the question of assessing the said goods in terms of provisions of Section 4A is ruled out. Therefore, the appeals of the assessee are allowed and the Re....