2008 (2) TMI 96

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..... learned Commissioner (Appeals), wherein a combination pack of 'hair cream' (on which M.R.P of Rs. 33/- was printed) and 'shoe polish' (on which M.R.P of Rs. 12 was printed) was allowed to be assessed to duty on the basis of the combined M.R.P of Rs. 33/- printed on the combination pack. The facts of the case indicate that the 'shoe polish' was a free-supply to the buyer as expressly indicated on t .....

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..... sessee has no case that 'shoe polish' was not excisable during the period of dispute. They had, in fact, paid duty of excise on 'shoe polish' when separately cleared from their factory. In other words, the Revenue and the assessee have all throughout proceeded on the premise that the 'free supply item' was also excisable. In this view of the matter, the substantive decision contained in the impugn .....

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