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TMI Blog2013 (10) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... vision of Sec.4A cannot be made applicable when the goods are cleared to industrial/institutional consumers and accordingly such clearances were held to be assessed under Section 4 of Central Excise Act, 1944 - Prima facie, it is a fact that the Rules have been amended from 13.01.2007, but the impact of the amendment needs detailed deliberation and analysis - the issue involved in the present case is a pure question of law and highly debatable one and apparently covered by a judgement of this Tribunal for pre-amendment era, the Applicant could able to make out a prima facie case for total waiver of pre-deposit of dues adjudged - all dues waived and its recovery stayed during pendency of the Appeal – Stay granted. - Appeal No.Ex.Ap.574/11 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lved in the present case is a pure question of law and highly debatable as The Standards Weights and Measures(Packaged Commodities) Rules,1977 have been amended w.e.f. 13.01.2007 whereby the definition of retail package under Rule 2(p), Rule 2A and Rule 34 of the said Rule have undergone change. The Ld. Sr. Advocate however submitted that considering the said amended Rules in the backdrop of facts of the present case, the Applicant had correctly assessed the goods under Section 4A of the Central Excise Act, 1944. The Ld. Sr. Advocate submitted that the applicant during the course of manufacture of shoes are required to affix/print the MRP utilizing indelible ink, as at that point of time it is not certain whether the manufactured goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dment to the definition of retail packages and Rule 2A of the said Rules, affixation of MRP is no more required when the manufactured goods are cleared to industrial/institution consumers. The Ld. A.R. submitted that once the Applicants are not required to affix MRP as per the said Rule, therefore, the goods cleared to industrial/institutional consumers be assessed under Section 4 of the Central Excise Act, 1944. 4. Heard both sides and perused the record. We find that prior to the amendment of the Standard Weights and Measures (Packaged Commodities) Rule,1977, the clearances made to industrial consumers/institutional consumers were falling outside the purview of in view of the specific provisions contained therein. This Tribunal has i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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