Per V.K. Agrawal : The issue involved in this appeal, filed by the Revenue, is whether the Central Excise duty is payable by M/s. Kraftech Products Inc. on the assessable value determined under Section 4 of the Central Excise Act as claimed by Respondents or with reference to M.R.P. under Section 4A of the Central Excise Act as claimed by the Revenue.

2. Shri S.C. Pushkarna, learned D.R., submitted that the Respondents manufacture 'Godrej Permanent Powder Hair Dye' and "Godrej Kali Mehndi'' that they were packing these products in multi-piece packages and were clearing to their sole buyer M/s Godrej Soaps Ltd.; that a show cause notice dated 13.7.2000 was issued to the Respondents for assessing the multi-piece packages under the provisions of Section 4A of the Central Excise Act on the ground that multi-piece packages even if having the total weight of contents of all commodities less than 10 gms., required a declaration under Rule 17 of the Standards of Weights & Measures (packaged Commodities) Rules, 1977 (In short PCR, 1977) and were not eligible for exemption under Rule 34(b) of PCR, 1977; that the Commissioner, under the impugned Order, has held that the provisions of Rule