2002 (5) TMI 347 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the Order-in-Appeal regarding charging of Excise duty based on maximum retail price mentioned on the package. The Tribunal rejected the appeal, stating that the maximum retail price will be the basis for assessment value under Section 4A of the Central Excise Act. Penalty of Rs. 1,000 was imposed for the demand of Rs. 39,518.