CCE Vs. ELECTROLUX VOLTAS LTD.

JUDGEMENT

(1.) HEARD both sides. The lower appellate authority has decided that after -sales service charges for four years being optional cannot be included for the purpose of valuation while determining MRP under Section 4A of the Central Excise Act, 1944. We are of the view that the said decision is legal and correct and hence, the Department's appeal is rejected.