2005 (1) TMI 256

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..... the order in appeal passed by the Commissioner (Appeals). In the impugned order the Commissioner (Appeals) held that the package of 40 gm lays potato chips to be supplied free along with pepsi of 1.5 litre are assessable under Section 4 of the Central Excise Act for the purpose of assessing the excise duty. 3. In the present appeal the contention of the Revenue is that these are notified goods .....

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..... Section 4A of the Central Excise Act. The facts of the present case is different. In this case it is admitted by the Revenue that no MRP is mentioned on the bottle of Pepsi and it is specifically mentioned that these are not for retail sale and should be distributed free alongwith bottle of pepsi l.5 ltr. The Tribunal in the case of M/s. G.S. Enterprises v. CCE, Jaipur - 2004 (172) E.L.T. 31 held .....

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