9911796707
TMI Blog2005 (4) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... 12/-, and stay of its recovery till the disposal of the appeal. 2. The appellants are manufacturers of various varieties of scented powdered supari falling under Chapter sub-heading No. 2107 of the Schedule to the Central Excise Tariff Act, 1985. The scented supari was packed in sachets of various sizes containing less than 10 gms of such material. These sachets were sold in the multi-piece packages and such packages indicated the maximum retail price of the number of sachets contained in them. The packages also indicated the net weight of the contents thereof. Since the retail price of individual sachets was not mentioned on the sachets, the Department, on the ground that such price was required to be stated in individual sachets i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it was contended that the purpose of printing the MRP on the packages containing the sachets was to achieve standardization of prices in respect of the product of the appellant and that it was not open to the retailers to sell these packages above the printed MRP. It was pointed out that the MRP shown on the packages carried a note that the sachets were not for loose sale. Therefore, the MRP which was declared was not only in the context of the number of sachets but also in respect of the weight of their contents and therefore the issue regarding the retail price of individual units i.e. sachets did not arise in this case. He submitted that, as held by the Supreme Court in ITC (supra) no inquiry was envisaged into the correctness of the M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not mention the price as required by the Rules, even assuming that for any quantity larger than that mentioned in Rule 34(b) price of the unit was required to be so mentioned. It was also argued that since no manner was prescribed by the rules for ascertaining the price as required by sub-section (4) of Section 4A the retail price was worked out illegally. 5. The learned authorised representative for the Department referring to the provisions of Section 4A(4) of the said Act vehemently argued that it required retail sale price to be mentioned not only on the multi-piece packages but also on the smaller packets i.e. sachets which were contained in such packages. It was contended that if the goods were removed without declaring the retail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I as it stood prior to the amendment (w.e.f. 14-5-2003), retail sale price was defined so as to mean the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes local and otherwise, freight, transport charges, commission....... and the price is the sole consideration for such sale . Since the period covered by the show cause notice was from 1-3-2000 to 31-12-2003 the provisions of Section 4A(4) as they stood prior to the amendment made therein with effect from 14-5-2003 would be relevant, though the learned Counsel during his arguments referred only to the provision as amended from 14-5-2003 which was placed in the compilation separately supplied to the Court for his argum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ackages on which the MRP was mentioned. The requirement of the proviso to Rule 17 of the SWMA (Packaged Commodities) Rules, 1977 made under that Act, that if individual pieces contained in the multiple-piece package are packaged separately are capable of being sold separately, the declaration as to the quantity and sale price thereof should also be made on such individual pieces, has to be read in the context of the other provisions of those Rules and, prima facie, it appears to us that such a requirement need not be catapulated in sub-section (4) of Section 4A which only speaks of declaration of maximum retail sale price on the packages. It is the packages containing the sachets which were sold in retail for the MRP declared on such packag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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