2002 (5) TMI 347

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..... : S.S. Kang, Member (J)]. The Appellant filed this Appeal against the Order-in-Appeal passed by the Commissioner (Appeals). In the impugned order, in view of Explanation 2 to Section 4A of Central Excise Act, the maximum retail price mentioned on the package was taken to be retail sale price for the purpose of charging of Excise duty. 2. Heard both sides. The Appellants are manufacturing t .....

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..... ll be the retail sale price for the purpose of charging of duty of Excise. 5. There is no doubt that goods a question are notified for assessment purposes under Section 4A of Central Excise Act and Explanation 2(a) to Section 4A of Central Excise Act provides where on any excisable goods more than one sale price is declared, the maximum of such retail sale price shall be deemed to be retail sa .....

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