2005 (11) TMI 141

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..... to the value of the assessee's product i.e. "Shikakai-3 in 1 Toilet Soap". The said products was cleared by the respondents under a scheme of Rs. 1.50 off and the maximum retail price to be on the said pack was at Rs. 11.50 per cake. The revenue's contention is that if the assessee would have sold the goods without offering any scheme, the maximum retail price would have been Rs. 13/- per cake. Ac .....

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..... e of the goods covered under Section 4A has to determine on the basis of maximum retail price printed on the pack, the Commissioner (Appeals) has rightly held the printed MRP to be the correct assessable value. The excise authorities cannot step into the shoes of the manufacturer and fix the MRP. There is no evidence that the goods were being sold at a higher price than the MRP fixed by the assess .....

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