9911796707
TMI Blog2007 (9) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : T.V. Sairam, Member (T)]. The applicant has filed an appeal challenging the order of Commissioner (Appeals) dated 28-5-07. In this case the Commissioner Appeals) has confirmed the demand in respect of AA Size Pencil Battery sold by the appellant in bulk during the period Sept. 04 to April 05 at the time of removal of these goods. In respect of this consignment, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order reads as follows : 10.1 - When removal of goods covered under Section 4A, the transaction price becomes irrelevant both from assessee s the point of view and Department s point of view. What applies to Section 4 valuation need not automatically percolate to valuation under Section 4A. The provisions of Section 4A is of over-riding in nature. The non obstante clause in sub-section (2) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y observed that Weights and Measures Act requires chocolate manufactured by the appellant to be printed with MRP on the same, we are of the view that the duty of excise on such goods is required to be assessed in terms of the MRP. The only exception where a manufacturer can deviate from the general rule of printing of MRP on the package is Rule 34 of Standards of Weights Measures (Packed Commodi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cular condition that the packages of such goods are required under the SWM Act and the Rules made thereunder to declare the MRP. The Tribunal has even erred in holding that the circular dated 28-2-02 is not applicable to the present case. A cursory glance at the circular would suggest that it is applicable to the present case where two commodities have been sold as a market strategy . 4. We ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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