2002 (4) TMI 130

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....This appeal of the Revenue is directed against Order-in-Appeal No. 980-CE/DLH 2001, dated 16-10-2001 of the Commissioner of Central Excise, New Delhi. 2. The COD application seeks condonation of delay of 27 days in preferring the appeal. Upon hearing both the sides we are satisfied that COD application merits acceptance. 3. The issue raised in this appeal relates to assessment of soaps sold unde....

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....lies to valuation of goods covered under provisions of Standards of Weights and Measures Act, 1976 or the Rules made thereunder. Sub-Section 2 of Section 4A stipulates that the value of such goods shall be deemed to be the retail sale price declared on the package of the goods less such amount of abatement from such retail sales price as the Central Govt. may allow. It is the Revenue's case that i....