COMMISSIONER OF CENTRAL EXCISE Vs. NESTLE INDIA LTD.

JUDGEMENT

(1.) THE issue for determination in this appeal is as to what is the retail sale -price of goods bearing more than one retail sale price on the item in dispute.

(2.) ON hearing both sides and noting that the decision of the Tribunal in the case of Commissioner of Central Excise v. Guljag Chemicals (P) Ltd. and clear language of explanation to Section 4A of the Central Excise Act, 1944, which provides that "where on, any excisable goods more than one retail sale price is declared, the maximum of such retail sale price shall be deemed to be the retail sale price for the purpose of this Section", we hold that, since the tomato ketchups, which is the product in dispute, clearly bears two MRP, it is the higher of the MRPs which is to be treated as retail sale price for the purpose of Section 4A and it is immaterial that the respondents herein sold the product at a price not higher than the lower MRPs declared on the product.

(3.) IN this view of the matter, we set aside the impugned order of the Commissioner (Appeals) who had extended the benefit by holding that it was the reduced MRP which has to be taken into account as retail sale price, and allow the appeal of the Revenue.