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TMI Blog2012 (3) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... not retail packages as the Revenue has not come up with any evidence to show that these 25 kgs. packages also go to the market in retail sale and are meant for consumption by the ultimate consumer. On the said ground, we find that the appellant has a good prima facie case in its favour so as to allow stay unconditionally - Stay granted. - E/2356/2011 - Final Order No. A/321/2012-EX(BR)(PB) - Dated:- 2-3-2012 - Ms. Archana Wadhwa and Shri Mathew John, JJ. Shri Vikrant Kackaria, Advocate, for the Appellant. Shri S.K. Panda, Jt. CDR, for the Respondent. ORDER The duty confirmed against the applicant is to the tune of Rs. 1,43,06,891/- and penalty of identical amount stands imposed upon them. The said duty is confirmed for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding on the same. Inasmuch as 25 kgs. packs were not meant for an ultimate consumer and were not retail packs in terms of the definition of retail sale as appearing in Rule 2(q) of the Standards of Weight and Measures (Packaged Commodity) Rules, 1977, no requirement to pay duty on the basis of MRP was there. He also submits that Revenue has adopted the MRP of these 25 kgs. packages by adopting the MRP of 5 Kg. packings manufactured by them and multiplying the same by 5. 4. He also assails the demand on the point of limitation by submitting that during all these years the appellant s audit has taken place and no objection whatsoever was ever raised by them. They were also filing requisite returns with the jurisdictional Central Excise aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e printed with MRP in terms of the Weights and Measures Act read with the Rules, would attract Section 4A assessment. As such the only dispute in the present appeal is as to whether 25 kgs. packages of insecticides and pesticides cleared by the appellant to a registered dealer can be considered to be retail packings meant for an ultimate consumer, so as to print the same with MRP or not. We find that the appellant have taken a categorical stand before the adjudicating authority that such 25 kgs. packages are further sold by the dealer to the noticee itself, who coverts the same into retails packages of 5 kgs. each. MRP is printed on such retails packages and the same are cleared by them on payment of duty on MRP affixed on the said packages ..... X X X X Extracts X X X X X X X X Extracts X X X X
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