GUJARAT GODCOIN CERAMICS LTD. Vs. CCE

JUDGEMENT

(1.) Heard both sides in the applications made.

(2.) The issue in the appeal is duty demand and penalty arrived at since it was observed that the assessee recovered certain charges over and above the declared Maximum Retail Price.

(3.) Prima facie, Section 4A of the Central Excise Act, 1944 prescribes ascertainment of declared MRP and does not entitle the department to arrive at a MRP since no Rules prescribing such ascertained determination have been framed or shown to us. The order of demand as made along with the penalty, prima facie, cannot be sustained.