2012 (7) TMI 962

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..... yle Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-fareast-language:EN-US;} Ajit Bharihoke, President and Rakesh Kumar, Technical Member B.L. Narsimahan, Mayank Garg, Advs., for the Appellant I. Beg and R .....

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..... t pouches containing less than 10 gms. of chewing tobacco, as such, they were not covered under the "Package Commodity Rules" in view of Rule 34(b). It was also submitted that since the appellants were not covered under the Package Commodity Rules, they have rightly paid the excise duty as per transaction value in terms of Section 4 of the Central Excise Act and that the Commissioners (Appeals) concerned were not right in holding that for the purpose of valuation, Section 4A of the Central Excise Act would be applicable. In support of their contention, ld. Counsels appearing for the appellants have relied upon the judgement of Supreme Court in the matter of CCE, Vapi vs. Kraftech Products - 2008 (224) ELT 504 (SC) as also the judg .....

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..... (SC), wherein the Supreme Court after considering the relevant provisions of Excise Act and Package Commodity Rules decided the issue against the Revenue. Relevant observation of the Supreme Court are reproduced thus:- "18. Rule 34 contains an exemption clause. The exemption clause would apply if the commodity is sold by weight or measure, subject of course to the condition that the net weight of the commodity is 10 gms. or less. This legal requirement in this case also stands complied with. Once it is held that the Rules have no application in respect of the commodity as marketed and sold by the respondent, Section 4A of the Act will have no application. The appellate authority as also the Tribunal, in our opinion, therefore, were ri .....

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