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TMI Blog2013 (10) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... eights And Measures(Packaged Commodities) Rules, 1977during pendency of the Appeals before the Hon ble Supreme Court or untill further Orders of the Hon ble Supreme Court - the Applicant would not be required to affix MRP to their goods during the pendency of the SLP/Appeal before Hon ble Supreme Court. The provisions of Section 4A of CEA, 1944 would not be attracted and accordingly no differential duty is payable by them - the Applicant had discharged duty by determining the value of the goods under Section 4 of CEA,1944 - the present duty demand is on the differential value between Sec.4 value and the value determined by the department under Section 4A of CEA,1944 Prima Facie the applicants could able to make out a case for total wai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Measures(Packaged Commodities) Rules, 1977to their goods has been in dispute since 1999, whereas levy of Central Excise duty on MRP based assessment made applicable to their product w.e.f. from 01/6/2006. The Ld. Advocate further submitted that the applicant had challenged the applicability of the said provisions of the said Act and Rules to their product in various High Courts and the judgment of Hon ble Andhra Pradesh High Court has been in their favour, whereas, the Hon ble Kerala High Court has decided against them. Since the said Act and Rules are administered by respective Statesbeing State subject and the Applicants have business all over India, hence, the Applicability of these provisions were also challenged by filing Petitions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, the stay order of the Honble Supreme Court may not be applicable to the proceeding before him and thus, there is no legal bar in proceeding with the adjudication of demand Notices issued to the applicant. The Ld. Advocate vehemently argued that once they have challenged the applicability of The Standards Weights and Measures Act, 1976 and the Standards of Weights And Measures (Packaged Commodities) Rules, 1977to their goods on various grounds, and Stay has been granted restraining the authorities in applying the said provision, then determination of value under Section 4A referring to the provisions of the said Act Rule and confirming the differential duty, is bad in law. The Ld. Advocate further submitted that the present demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicants, the Applicants have also challenged in the writ petitions before the High Courts on various other legal grounds. He has also accepted that all pending writ petitions at various High Courts were directed to be transferred by Hon ble Supreme Court vide its order dated 16/2/2009 and the Hon ble Supreme Court has granted stay of the proceedings initiated against the Applicants under The Standards of Weights And Measures(Packaged Commodities) Rules, 1977. 4. Heard both sides and perused the records. It is not in dispute that the applicants are engaged in the manufacture of Automotive and industrial storage batteries, and the same are accepted as parts, components and assemblies of Automobiles . Also, it is not in dispute that by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon ble Kerala High Court has decided the issue against the applicant. Aggrieved by the said order, the applicant had preferred SLP before the Hon ble Supreme Court. Also, since the applicant s depots are situated in various states, they have challenged the applicability of the said rules in various High Courts of the respective states and moved Hon ble Supreme Court seeking transfer of all petitions pending before various High Courts for decision by the Hon ble Supreme Court. We find from the records and also from the submissions of both sides that the Hon ble Supreme Court by its order dated 16/2/2009 admitted the SLP against the judgment of Kerala High Court and also allowed their application for transfer of writ petitions pending in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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