- (1.) It is not in dispute that on the products manufactured by the appellants, viz., footwear, which fall under sub-heading 6401.11 of the Central Excise Tariff Act, 1985, three prices as Maximum Retail Price (MRP) were mentioned.
(2.) Invoking the provisions of Section 4A of the Central Excise Act, 1944, the Revenue, for the purposes of excise duty, valued the said goods taking the maximum of the three MRPs mentioned on the packaging. This is clearly in consonance with Explanation 2(a) to Section 4A of the Act.
(3.) We, thus, do not find any error in the order passed by the Customs, Excise and Service Tax Appellate Tribunal.;