9911796707
TMI Blog2010 (7) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... RESENTED BY : Shri Vivekanandan, SDR, for the Appellant. Shri K.S. Naveen Kumar, Advocate, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - The impugned order confirmed demand of Rs. 7,34,87,830/- towards differential duty on unwrapped blades cleared in bulk by M/s. RCC Sales Pvt. Ltd., Hyderabad during the period August 2005 to December 2006. The order also confirmed another demand of Rs. 2,35,34,048/- towards liability on the same ground for the period January 2007 to November 2007 against the assessee. The Commissioner also demanded interest due for the delay in payment of differential duty on the impugned clearances. Equal amount of penalty as the duty demand for the period August 2005 to December 2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 of Standards of Weights Measures (Packaged Commodities) Rules, 1977, the goods were liable to assessment under Section 4A of the Act. It was immaterial that goods were cleared in bulk under an agreement. The impugned demand is for the difference between duty paid in terms of Section 4 and the duty payable in terms of Section 4A of the Act on the impugned clearances. 3. In the appeal before the Tribunal, the assessee has challenged the demand on various grounds. The goods involved were semi-finished blades cleared in unwrapped and bulk condition without any MRP being printed on them. Such goods had to be assessed under Section 4 and not under Section 4A. The Commissioner did not appreciate the contention of the appellant that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions did not require MRP declaration in respect of the impugned goods, the method of assessment followed by the appellant was perfectly in accordance with law. The observation of the Commissioner that the assessee had removed safety blades in unwrapped condition as a modus operandi to avoid payment of duty was without substance. It is submitted that the goods cleared by the appellant were not covered by the Standards of Weights Measures (Packaged Commodities) Rules, 1977 (PC Rules for short). MRP based assessment was therefore not attracted. The decision of the Tribunal relied on by the Commissioner in the case of Jayanthi Food Processing Pvt. Ltd. [2007 (215)] E.L.T. 327 (S.C.) to pass the impugned order was set aside by the Apex Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that the said case was different on facts. In that case the assessee had cleared the packing material also along with consignments of unwrapped blades in bulk. 5. We have carefully perused the case records and considered the submissions by both sides. We observe that the final order cited by the ld. counsel dealt with clearances of unwrapped razor blades in bulk from the factory to a unit in Himachal Pradesh. The assessee therein had paid duty in terms of Section 4 of the Act. The facts of that case were that the goods cleared from the factory of the assessee therein were not in retail sale packages and that the activity of packing the goods cleared by the assessee and delivering it to the market for retail sale was undertaken ..... X X X X Extracts X X X X X X X X Extracts X X X X
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