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TMI Blog2015 (1) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of Section 4A of Central Excise Act, 1944. It is noted from the records that the products “Glues and adhesives” were falling under Chapter 35 of the Central Excise Tariff Act, 1985; but the packing of the products manufactured by the appellant were indicating that they were supplied to industrial consumers and hence they were not covered by the provisions of Standards of Weight and M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The appellants have filed an application requesting the bench to decide the issue on merits. 3. We have considered the said application and the merits and heard the ld. Departmental Representative. 4. On perusal of the records, we find that both lower authorities have confirmed the demands raised on the appellant on the ground that they have wrongly adopted MRP based assessment under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng in force, to declare on the package thereof the retail sale price of such goods, to which the provisions of sub-section (2) shall apply. As per Rule 34 of the Standards of Weight Measurement Act, 1977 the provisions of marking MRP are not applicable to products especially packed for exclusive use in the industry as a raw material or for servicing of any industry provided that the exemption sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f any industry as a raw material or for the purpose of serving any industry mine or quarry is not factually correct. I find that appellants have printed the words for industrial use and fulfil the condition of Rule 34. The appellants stand taken that exemption under Rule 34 is not mandatory is not acceptable. The duty liability and interest recovery is therefore confirmed. 5. As against such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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