CCE Vs. TRISHUL RESEARCH LABORATORIES

JUDGEMENT

(1.) In this Appeal which has been filed by the Revenue against the impugned Order -in -Appeal, the issue relates to the assessment of the goods under Section 4A instead of Section 4, which were cleared by the respondents during the period July to Feb., 2001 involving differential duty of Rs. 61,671.

(2.) We have heard both the sides.

(3.) The respondents are engaged in the manufacture of various varieties of soaps, as detailed in the show cause notice, they effected clearance of their goods to different hotels at contractual price during the period in dispute and claimed abatement @ 35% on MRP under Section 4 A of the Central Excise Act.