2017 (8) TMI 149

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Saini, Authorized Representative (DR) - for the Respondent. ORDER Per: B. Ravichandran The appeal is against order dated 26/08/2014 of Commissioner (Appeals), Bhopal. The appellants are engaged in the manufacture of detergent powder and detergent cake liable to Central Excise duty. The products manufactured by the appellants are liable to duty based on MRP in terms of Section 4A of Central Exc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nal order dated 21/11/2013, which confirmed Central Excise duty demand of Rs. 3,30,882/-, Rs. 3,10,548/- and Rs. 4,66,575/-, as demanded in different show cause notices. Equal amount of penalties were also imposed in terms of Rule 25 of Central Excise Rules, 2002. On appeal, the impugned order upheld the original order, except for reduction of penalty under Rule 25. 2. The learned Counsel for the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ffirmed by Hon'ble Supreme Court reported in - 2016 (340) E.L.T. A38 (S.C.). 3. The learned AR supported the findings of the lower Authorities. 4. We have heard both the sides and perused the appeal records. The facts of the case are not in dispute. Admittedly, the appellants sold combination pack, in retail, containing 1 kg. of detergent powder with 160 gm. detergent cake. The sale price of th....