2005 (10) TMI 298

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..... [Order per : S.S. Sekhon, Member (T)]. The appellants are engaged in the manufacture of soap falling under Heading 3401.19 of the Central Excise Tariff Act, 1985. They were to discharge the duties under Section 4A of the Central Excise Act, 1944 have complied with the same. On or around April 1999, they introduced a scheme wherein one cake of Cinthol International Soap was marketed as f .....

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..... he scheme BUY 2 GET ONE FREE followed by A PACK OF 3 (3X75 GMS) - MRP Rs. 27/- (INCLUSIVE OF ALL TAXES). The present appeal relates to such multi piece package of 3 soaps. The department issued a show cause cum demand notice on 24-2-2000 alleging that the goods cleared were under valued by not declaring a proper value on the individual cakes under which they were removed and for such failure pa .....

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..... ded by this common order. 3. After hearing both sides it is found - (a) Advocate for the appellant accepts that the sum of Rs. 35,454/- is payable in spite of soap sold to in each case at the unique price of Rs. 1,350/- from the instruction of the section. The said amount is paid by the appellants. Since it is not contested we confirm this payment along with interest as applicable under th .....

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