9911796707
TMI Blog2008 (5) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : P.G. Chacko, Member (J)]. After examining the records and hearing both sides, we are faced with a case in which the appellants have been asked to pay differential duty of over Rs. 8.8 crores for the period April, 2002 to September, 2006 in respect of what is called base paint and have also been mulcted with penalties. The appellants, who are engaged in the manufacture of paints, v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inted paint in the same container as the one used by the assessee. According to the Revenue, as the ultimate consumer did not receive the product in the same form as it was cleared by the assessee, it cannot be said that the clearance made by the assessee was of a pre-packed commodity for retail sale. In this manner, die Revenue objected to the MRP-based valuation done by the assessee for the af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se paint. Later on, while the above permission was still in force, the Central Government came out with a Notification amending the Third Schedule ibid to include base paint also in the list of commodities to be packed in specified quantities . It appears that the orders issued by the Central Government in 1996 and 2002 and the subsequent amendment to the Third Schedule to the Rules enabled the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TIOL -269 - CESTAT - MUM], wherein the party was directed to make a pre-deposit under Section 35F of the Central Excise Act, on a view taken similar to the one taken in the instant impugned order. It appears from the stay order cited by learned SDR that the permission granted by the Central Government and the subsequent amendment to the Third Schedule to the Rules were not brought to the notice o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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