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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 ..... by them on job work basis on behalf of one M/s. Bayer Crop Sciences and sold to them in 25 kgs. packages are liable to pay duty in terms of the provisions of Section 4A and not Section 4. 2. It is not disputed that the product in question is specified product under Section 4A. However, ld. Advocate submits that these 25 kgs packages sent to the principal are not retail packages and as such there is no requirement of putting MRP on the same in terms of the provisions of Standards of Weights and Measures Act read with Standards of Weights and Measures Rules. He submits that it is well settled that only the retails packs, which are required to be printed with MRP, in terms of the said Standards of Weight and Measures Act, are required t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised by them. 5. Ld. Jt. CDR appearing for the Revenue submits that the Commissioner has not accepted the appellant's stand on the ground that there is nothing on record to show that the 25 kgs. packings were manufactured by them on job work basis. Further, the principal i.e. M/s. Bayer Crop Sciences is a registered dealer and as such it cannot be said that the goods cleared by the appellant were meant for industrial consumer. Such a registered dealer should require to be considered as an ultimate consumer of the product, should be considered as retail sale. As regards, limitation he submits that the appellant has to inform to the Revenue that 25 kgs. packings were being sold to the registered dealer, who has to be considered an ultim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en note of by the adjudicating authority, discussed by him or any finding arrived at by him. As such, it has to be, at this prima facie stage, arrived at that such factual contention is correct and does not stand rebutted by the adjudicating authority. If that be so, we are of the view that 25 kgs. packages sent to the dealer are 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. 7. We order accordingly. Inasmuch as the stay petition has been allowed on merits, no fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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