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TMI Blog2005 (4) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... r-in-Original No. KDN/18/SBN/2004, dated 29-10-2004 passed by the Assistant Commissioner, Central Excise, Kanjur Division, Mumbai-III, confirming a demand of Rs. 8,56,738/- with interest and imposing a penalty of Rs. 3,85,936/- against appellant no. 1 and imposing penalties of Rs. 10,000/- each on appellants Nos. 2 and 3. Appellant No. 1 was manufacturing Portable Electric Lamps classifiable under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommodities) Rules, 1977 are applicable only when packages are intended for retail sale. The goods were not meant for retail sale and the packages carried a declaration Promotional pack not for retail sale . The position remains unchanged by any voluntary declaration of M.R.P. by the appellant. Reliance is placed on CESTAT decision in M/s. G.S. Enterprises v. CCE - 2004 (172) E.L.T. 31 (Tri-Del); ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase records and considered the arguments advanced in the appeals and at the time of hearing. The provisions of sub-section (1) of Section 4 A of the Act are as follows : 4A. (1) The Central Government may, by notification in the Official Gazette, specify any goods, in relation to which it is required under the provisions of the Standards of Weights and Measures Act, 1976 (60 of 1976) or the Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EC that in case a manufacturer voluntarily affixes MRP which is not statutorily required then the Excise Duty on goods in such packages shall not be charged on the basis of Section 4A of the Central Excise Act, 1944. 8. It had also been clarified in the CBEC Circular dated 28-2-2002 that in respect of all goods which are not statutorily required to print/declare the retail sale price on the pack ..... X X X X Extracts X X X X X X X X Extracts X X X X
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