2012 (1) TMI 247 - SCH - Central Excise

Valuation - MRP based valuation- Chewing tobacco in 5 gms in 9 gms pouches cleared in bulk packs - the decision in the case of COMMISSIONER OF CENTRAL EXCISE, ROHTAK Versus GUPTA TOBACCO CO. 2009 (9) TMI 492 - CESTAT, NEW DELHI contested where it was held that goods sold by weight only and net weight being less than 10 gms, not covered under Standards of Weights and Measurements (Packaged Commodity) Rules, 1977 - Held that - In view of the decisions of this Court in Commissioner of Central Excise, Vapi v. Kraftech Products Inc. (2008) 12 SCC 321 , where it was held that Multi peace package of 3 pouches of 3 gms each, provisions of MRP not applicable and valuation is do be done u/s 4 of Central Excise Act, 1944 , nothing survives for our consideration in this appeal - appeal dismissed.

Summary

The Supreme Court dismissed the appeal citing previous decisions in cases Commissioner of Central Excise, Vapi v. Kraftech Products Inc. and Commissioner of Central Excise, Rajkot, Gujarat v. Makson Confectionery Pvt Ltd. Delay was condoned.