2005 (2) TMI 243 - AT - Central Excise

Summary

Issues involved: Interpretation of provisions of Section 4A of the Central Excise Act regarding declaration of different retail prices on packages for excisable goods.

Summary:
The Revenue appealed against the Commissioner (Appeals) order which set aside the Order-in-Original, stating that the appellants declared different prices for different regions/areas, which is permissible under Explanation (b) to Rule 4A. The Revenue contended that declaring three different prices on the same packages should be assessed based on the maximum retail sale price as per Section 4A. The Tribunal found that since the respondents were not declaring different prices on different packages but on the same packages, the maximum retail sale price should be considered for assessment. Therefore, the impugned order was set aside, and the appeal was allowed. However, as the issue involved interpretation of Section 4A, no penalty was imposed, and the demand was upheld while setting aside the penalty imposed by the adjudicating authority.