High pressure and temperature exhaust gases coming out from automobile engine are made to pass through muffler for reduction of sound resulting from propagation of these pressure waves. The mufflers may be of reactive, dissipative and resonating type. The present paper deals with an automotive muffler that is modeled based on practical dimensions of a 4stroke 2-cylinder MAHINDRA MAXIMO PLUS C.I. engine in CATIA V5 software. The geometry adopted is elliptical in nature. Comparative static structural analysis for stress, strain and deformation along with modal analysis for deformation under dynamic loading has been performed for perforated and non-perforated design of the muffler using ANSYS Workbench 14.5. The effect of incorporation of perforation is studied on the corresponding static and dynamic behavior of the muffler.