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2005 (4) TMI 193 - AT - Central Excise
Issues:
Assessment of excise duty under Section 4A of the Central Excise Act based on the presence of Maximum Retail Price (MRP) on water bottles supplied to a company. Analysis: The Revenue filed appeals challenging the Orders-in-Appeal that held the goods manufactured by the respondent are assessable to excise duty under Section 4A of the Central Excise Act due to the absence of MRP on the water bottles supplied to a company. The Revenue contended that since the MRP was not written on the water bottles, they should be assessed under Section 4 of the Act. However, the respondents argued that MRP was mentioned on the pack containing 12 water bottles, which was not disputed by the Revenue. The Commissioner (Appeals) considered the presence of MRP on the pack and the provisions of Section 2(b) of the Standards of Weights & Measures Act, 1976, concluding that the goods are liable to Section 4A of the Central Excise Act. The respondents also cited a previous Tribunal decision to support their argument. In analyzing the case, it was established that the 12 water bottles were packed in a wrapper with MRP written on the pack, a fact undisputed by the Revenue. Referring to Section 2(b) of the Standards of Weights and Measures Act, 1976, which defines 'Commodity in packaged form,' it was noted that the pack containing the water bottles constituted retail packing. Drawing from a previous Tribunal decision involving ice-cream packs, it was highlighted that goods can be assessed under Section 4A of the Central Excise Act based on the MRP written on the pack. Given the provisions of the Standards of Weights and Measures Act and the precedent set by the Tribunal, the impugned orders were found to be valid, leading to the dismissal of the Revenue's appeals. The judgment, delivered by the Vice-President, concluded that the appeals filed by the Revenue were dismissed, affirming the assessment of excise duty under Section 4A of the Central Excise Act based on the presence of MRP on the pack containing the water bottles.
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