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TMI Blog2012 (6) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... on that the Commissioner shall give specific findings only with respect to Technical Professional Products having regard to the provisions of Standards of Weights and Measures (Packaged Commodities) Rules, 1977 both pre and post 13.01.2007. The Commissioner shall also give finding on limitation. X X X X Extracts X X X X X X X X Extracts X X X X ..... (Packaged Commodities) Rules, 1977 regarding affixation of MRP are not applicable to the Technical Professional Products of the assessee-company and hence these products are liable to be assessed to duty under section 4 instead of Section 4A of the Central Excise Act, 1944. 7. After completion of the necessary investigation a show-cause notice dt. 19.06.2009 was issued to the respondent-assessee by Additional Director General DGCEI, Mumbai General Unit alleging contraventions of provisions of Section 4(1)(a) of the Central Excise Act, 1944 and Rules 4, 6 & 8 of the Central Excise Rules, 2002 and demanding duty of Rs.2,26,07,051/- inclusive of Education Cess of Rs. 5,52,907/- covering the period from 01.06.2004 to 30.04.2009. After getting the reply of the show cause notice and granting the personal hearing to the respondent-assessee, the Commissioner passed the impugned order against which the Revenue is in appeal. 8. We have heard at length Shri K.M.Mondal, learned Special Counsel for the Revenue and Shri V.S.Nankani, learned Advocate for the Respondent. 9. At the outset, Shri K.M.Mondal invited our attention to para 25 and 27 of the show-cause notice and submitted that duty de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ashion industry which provides various services such as hair color, hair styling, hair texture to the customers. Referring to Rule 34 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 as it stood before 13.01.2007, he submitted that as per this Rule nothing contained in these rules shall apply to any package containing a commodity if the marking on the packing unambiguously indicates that it has been specially packed for the exclusive use of any industry as raw material or for the purpose of servicing any industry, mine quarry. Since the Technical Professional Products were meant for servicing salon industry, these products were outside the purview of Standards of Weights and Measures (Packaged Commodities) Rules, 1977 prior to 13.01.2007. As far as the position after 13.01.2007 is concerned he referred to Rule 2A of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, which states that the provisions of Chapter -II shall not apply to package, commodities meant for industrial consumers or institutional consumers. He also referred to the Explanation to rule 2A where institutional consumers have been defined as those consumers who buy pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n pre-packed form are covered under the definition of the term pre-packed commodity. He submitted that in the light of this Affidavit the petitioner (respondent-assessee) sought to withdraw the Writ Petition. Accordingly, the Hon'ble High Court allowed the petition to be withdrawn leaving all contentions open vide its order dt. 31.03.2011. 10.2 The learned Advocate then submitted that what is to be seen is whether the commodity is pre-packed or not. Once, it is pre-packed, it is covered by the Standards of Weights and Measures (Packaged Commodities) Rules, 1977. He submitted that there is no dispute that goods in question are pre-packed and hence the goods have been rightly assessed to duty under section 4A of the Central Excise Act, 1944. In this connection, he relied upon the judgment of hon'ble Bombay High Court in the case of Larsen & Toubro vs. Union of India reported in 2012 (275) ELT 153 (Bom). He particularly referred to para 13, 14 & 15 of the judgement. He also sought to take support from the judgment of Hon'ble Supreme Court in case of Jayanti Food Processing (P) Ltd. cited (supra). He particularly referred to para 33 & 34 of the cited judgment. 10.3 Learned Advocate a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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