2008 (11) TMI 99

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.... assessee is engaged in the manufacture of goods which are covered under Section 4A of CEA, 1944 for valuation purposes. Different MRPs for different buyers was being affixed on the goods and as such Revenue entertained a view that the highest MRP fixed on the like goods is to be adopted for the purposes of duty payment. Accordingly, proceedings were initiated which resulted in confirmation of demand and imposition of penalty. In case of M/s. Bell Granito Ceramica Ltd. Commissioner (Appeals) accepted the assessee's stand that in terms of provisions of Section 4A, MRP fixed on the goods is the correct assessable value for payment of duty and the fact that the different MRPs were fixed on different packages, will not change the position in la....

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....nation 2(a) refers to a situation where more than one retail sale price is declared on the package. Explanation 2(b) provides that where only one retail sale price is printed on the packages meant for sale in a region, then that price alone would be the retail sale price for the purposes of calculating the excise duty in respect of the goods cleared for the region and not some other higher retail sale price that is printed on another packages which are meant for sale in some other region. From this, it cannot be interpreted that there has to be one MRP for one region and the manufacturer is bound to affix the same MRP on similar goods for all the time to come. It should be understood that selling price whether wholesale price or MRP is infl....

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....MRP is affixed on the same packet. As such, we find no infirmity in the view adopted by Commissioner (Appeals). 7. We also note that the Tribunal in case of M/s. Amtrex Hitachi Appliances Ltd. vide order Nos. A/1417-1419/ WZB/ AHD/2008, dated 23-7-2008, has held that fixation of different MRP on different packages, depending upon the place of sale is in accordance with the provisions of Section 4A. Similarly, in case of M/s. Gujarat Goldcoin Ceramics Ltd. - 2008 (223) E.L.T. 556 (Tri.-Ahmd.), has re-affirmed that the retail price in terms of Section 4A is the maximum price on which the excisable goods in packet form are sold to the ultimate consumer. As such, maximum price would qualify for being considered as retail sale price. In the a....