2006 (1) TMI 23

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..... 6-WZB/C-II(EB) - Dated:- 27-1-2006 - [Order] - The dispute in the present appeal of the revenue relates to the valuation of "Cinthol Lime Fresh", and "Cinthol Scent Fresh" toilet soaps manufactured by the respondents and supplied free with Dabur Vatika Oil, Hit, Double Diamond Tea and Sargam Tea. 2. The assessee's contention is that the valuation of the said goods should be in accordance wi .....

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..... package has been struck out by the assessee and the wrapper mentioned that the same is free with other products, the provisions of Section 4A will not apply. He has further observed that the said Section apply, when the goods are sold under MRP, as per the requirements of the Standards of Weights and Measures Act and Rules made thereunder. Accordingly he set aside the original order and allowed t .....

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..... Telecom (P) Ltd. v. CCE, Cochin, reported in 2004 (168) E.L.T. 251 (Tribunal) = 2004 (60) RLT 664 (Tri.- Bang.) laying down that once the goods are notified under Section 4A, the same are to be assessed on the basis of MRP, irrespective of the fact that what is the actual price of the same. The Tribunal observed that telephone instruments in that case were cleared in terms of the Packaged Commodi .....

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..... ut reported in 2004 (163) E L T 219 (Tri -Bang) it was held, by majority decision that telephone instruments notified under Section 4A would be assessed to duty under the said Section 4A even when the same are cleared on contract price. 5 As against the above decision, our reference has been drawn to an other decision of the Tribunal in the case of G.S. Enterprises v. CCE, Jaipur, re ported in 2 .....

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..... mmissioner (Appeals) and al low the appeal filed by the Revenue by restoring the order of the original adjudicating authority continuing demand of duty of Rs. 16,49,487/-. 7. However, as regards the penalty, we observed that the Tribunal the case of Nestle India Ltd., referred supra has held that the dispute revolves around bona fide legal interpretation of production of law and no mala fide int .....

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