9911796707
TMI Blog2011 (1) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... g the appellant s claim of valuation and the Revenue is in appeal against the order of the Commissioner (Appeals) No.PD/25/Th-II/2003 dated 28/05/2003 dropping the proceedings against the assessee. The assessee has also filed a cross-objection. As the issue involved in both the appeals is the same, hence, both are disposed of by a common order. 3. The facts of the case are that the assessee is engaged in the manufacture of Shikakai brand soap on behalf of Swastik Surfactants Ltd., on job work basis. The said products are covered under the provisions of Section 4A of the Central Excise Act, 1944 and the assessee discharged the duty liability on the MRP less abatement granted as per provisions. The assessee filed price declarations, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th. He further submitted that three individual cakes of soap were wrapped together with a sticker indicating that it is a combined pack or multi pack of individual cake of soaps. He produced the wrapper of the soap, which makes combined pack of three cakes and the wrapper, which covers the individual cake of soap. He further submitted that if the wrapper of multi individual pack is detached the wrapper of individual pack would be destroyed, hence, the individual pack cannot be sold separately. He also submitted that there is no allegation against the assessee that they have cleared any individual cake of soap separately. He further submitted that the provisions of Section 4A of the Central Excise Act, 1944 are wrongly implemented to their c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale for MRP of Rs.24/- are to be assessed accordingly or on MRP of Rs.12/- indicated on individual pack or not. The learned Advocate had produced the wrapper copy of the individual pack as well as the wrapper fixed on multi pack. In the wrapper of individual pack, we note that the MRP of Rs.12/- is printed thereon, which is clearly visible. We also find that there is no force in the arguments of the Ld. Advocate that if the wrapper of multi-pack is removed, the wrapper of individual pack will be destroyed and the soap cake is not capable of sale as the individual pack as the wrapper of multi-pack is affixed on the two sides of the multi-pack and the same can not be easily removed. It is not disputed that the MRP printed on individual soap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) if the individual items do not contain any such inscription (that they are not to be sold separately) and are capable of being sold separately at the MRP printed on the individual pieces, then the aggregate of the MRP's of the pieces comprising the multi-pack would be considered for payment of duty on the multi-pack under section 4A. This clause will apply to only those multi-packs where the MRPs, both on the multi-pack and each of the individual items comprising the multi-pack, are clearly visible (e.g. soaps, powders, tooth pastes etc.). Only then can Explanation 2(a) to section 4A apply. (iii) if the individual items have MRP's printed on them but are scored out, then the MRP printed on the multi-pack will be taken f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Ltd., Vs. CCE, Mumbai (supra) is also of no help to the assessee as in that case also the wrapper of each soap in addition had a MRP clearly struck out with a declaration individual cake not intended for retail sale branded thereto and each wrapper also indicated that the scheme Buy 2, Get 1 Free followed by a pack of 3 (3x75 Gms) MRP Rs.27/- (inclusive of all taxes). Hence, the facts of all the case laws relied upon by the Ld. Advocate are not relevant to us in the facts of this case. Hence, the decisions of the said cases are not relevant to the facts of this case. Accordingly, in the factual findings of the adjudicating authority in this case, we find that the assessee has failed to make out any case. Accordingly, we hold that the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
