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TMI Blog2016 (1) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 4-11-2015 - M. V. Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri R S Paranjape, Consultant For the Respondent : Shri V K Agarwal, Additional Commissioner (AR) ORDER Per M V Ravindran All these four appeals arise out of challenge to the common Order-in-Appeal No: P-I/ 214 - 217/2004 dated 27/12/2004 passed by the Commissioner of Central Excise (Appeals), Pune - I and hence are being disposed of by a common order. All the four appeals are of the same assessee-appellant. 2. Heard both the sides and perused the records. 3. The issue involved in this case is regarding the valuation of the products cleared by the appellant. It is the case of the Revenue that the appellant had cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 gms. in separate pet jars for sale. The retailers had sold each chocolates based upon the price indicated on the pet jar. We find that the learned consultants was correct in bringing to our notice that the issue is now squarely covered by the judgment of the Tribunal in the case of Swan Sweets Pvt. Ltd. (supra) wherein two appeals of the very same assessee were also allowed. We reproduce the ratio of the said judgment. A careful reading of the above definitions would show that in the case of multi-piece package such a package should contain two or more individually packaged or labeled pieces of the same commodities of identical quantity, intended for retail sale, either in individual pieces or the package as a whole. In the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being sold in pieces/numbers and not by weight is completely misplaced in as much as the impugned products, as explained above, are cleared from the appellants' factory either in pouches of 500 gms. and in jars of 720 gms. and above which are sold in the wholesale market as such, which is a mandatory requirement that as per the National Industrial Classification, the sugar confectionary is required to be sold in Kgs., i.e. by weight. This clearly shows that the impugned goods are sold by weight in the market and not by pieces/numbers. The appellants submit that, the net weight of each piece of confectionary in the package is 3.3 gms., which is less than the weight specified in rule 34(1)(b) and the packages are sold by weight as a whol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 2 (j) of Packaged Commodities Rules, 1977, envisaged that both the individual pieces as well as the package as a whole must be intended for retail sale. Only the individual toffee, and not the whole sale pack in which the toffees were placed, were intended for retail sale in that case. Such wholesale packs were not multi-piece packages and so were excluded for assessment under Section 4A of the Act. 6. The facts of the instant case are identical to those covered by the Swan Sweets Pvt. Ltd. (supra) decision of the Tribunal. As per the ratio of this decision, individual toffees weighing 5.5 gms per piece as well as packs of 100 such pieces do not attract assessment under Section 4 A of the Act. Revenue has no case that the above deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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