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TMI Blog2013 (11) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... to affix MRP on the same as per the provisions of Standards of Weights and Measures (Packaged Commodities) Rules, 1977 as they are exempted as per the third proviso to Explanation (2) of the Sl. No.1C of the Notification No.4/2006 dated 1.3.2006 - Following Grasim Industries Ltd. vs. CCE, Jaipur [2003 (12) TMI 230 - CESTAT, NEW DELHI] - the cement cleared to industrial/institutional consumers is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re they are required to affix MRP on the same and duty is to be paid as per Section 4A of the Central Excise Act, 1944. It is admitted fact that the applicants have not discharged their duty liability as per Section 4A of the Central Excise Act, 1994, therefore the impugned demands have been confirmed. 3. The defence of the applicant is that MRP need not be affixed on the said goods, as these go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lace of the manufacturer from where the goods are being cleared by them although as per the Standards of Weights and Measures (Packaged Commodities) Rules, manufacturer has been defined as one who packed the goods but that applicability of the Act employs to the address which is printed on the packaged goods. In that view, goods cleared from the depot is none other than the manufactured goods by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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