9911796707
TMI Blog2000 (11) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents. [Order per : J.H. Joglekar, Member (T)]. The applicants manufacture Aerated Waters attracting the provisions of Standards of Weight and Measures (Packaged Commodity) Rules, 1977 issued under the Standards of Weights Measures Act, 1976. Section 4A of the Central Excise Act, 1944 relates to the valuation of goods to which the cited rules apply. The assessees factory is situated i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the extended period. The Commissioner Goa after hearing the assessees passed orders confirming the demand made in this show cause notice. Subsequent show cause notices were also decided, confirming the total duty amounting to Rs. 22,28,433/-. He also imposed penalty under Section 11 AC of Rs. 16,11,403/- and under Rule 173Q of Rs. 6,17,030/-. The assessees have filed appeal and the present app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Interpretation placed by the Department on this Explanation is that the retail sale price on any excisable goods if declared differently then the higher of the two shall be the MRP for purpose of levy, whereas the assessee has contended that the meaning of the words should be that if on a package more than one price is declared then the higher declared price shall be the MRP for purpose of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se is fully covered under the cited judgment and that total waiver is required to be granted. 6. We have seen the Judgment. It appears to us that the explanation is not so worded as to bring out the purport behind it. The rules requiring MRP to be printed do not visualise any situation where more than one MRP could be printed on a particular package of a commodity. It would appear that this draw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inted and the explanation would seem to aid the evasion of duty. Such interpretation placed on this explanation, would be the entire purpose of the said section. 8. Being a co-ordinate Bench we are required to follow the Judgment given by another Bench. We therefore, grant waiver of pre-deposit of the duty and the penalty as prayed for and stay the recovery thereof, during the pendency of this a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
