2002 (4) TMI 542 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal by the Revenue against the Commissioner (Appeals) order, following a precedent that packaging with a single retail price should be assessed based on that price, not a higher MRP on other packages. The Tribunal upheld the decision as the goods sold in Delhi had only one MRP of Rs. 35, rejecting the Revenue's argument to consider a higher MRP in other areas.