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TMI Blog2008 (1) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... dt. 13-12-2005 confirming a demand of duty Rs.1,48,26,496/- relating to the periods from Nov., 2002 to March, 2005 and imposition of penalty of Rs. 1,48,26,496/-. 1.3 Appeal No. E/983/07 is against the order of the Commissioner (Appeals) No. 111 to 112/2007/COMMR (A)/RAJ dt. 28-5-2007 confirming a demand' of duty Rs. 17,88,032/- relating to the period April, 2005 to September, 2005 and imposition of penalty of Rs. 17,88,032/-. 1.4 Appeal No. E/984/06 is against the order of the Commissioner (Appeals) No 111 to 112/2007/COMMR (A)/RAJ dt. 28-5-2007 confirming a demand of duty Rs. 7,72,186/- relating to the period October, 2005 to March, 2006 and imposition of penalty of Rs. 7,72,186/-. 1.5 All these appeals by the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regions and choosing the highest MRP is not legally correct. The reliance placed on explanation 2(c) to Section 4A is not correct. The explanation 2(a) to section 4A shall be applicable only when individual package contains more. than one MRP declared. In their case only one price is declared hi any given package and different prices were being adopted in respect of packages of goods cleared to different regions and that there was no allegation or finding of selling the goods cleared to any particular region at a price higher than the declared MRP for the said region. There is no requirement of specifying the region for which a particular MRP would be applicable as the same is also not envisaged under the Standards of Weights and Measure (P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 Ld. SDR submits that when different MRPs are adopted for different regions, printing of the name of the region is necessary. He draws our attention to the extracts of Rule 6 of Standards of Weights and Measure Rules, 1977, which reads as follows :- (1B) It shall not be permissible to affix individual stickers (labels) on the package for altering or making declaration required under these rules: PROVIDED that for reducing that Maximum Retail Price (MRP), a sticker with the revised lower MRP (inclusive of all taxes) may be affixed and the same should not cover the MRP declaration made by the manufacturer or the packer as the case may be, on the label of the package. (1C) It shall be permissible to use stickers for making any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d are chargeable to duty of excise with reference to value, then, notwithstanding anything contained in Section 4, such value shall be deemed to be the retail sale price declared on such goods less such amount of abatement, if any, from such retail sale price as the Central Government may allow by notification in the Official Gazette. (3) The Central Government may, for the purpose of allowing any abatement under sub-section (2), take into account the amount of duty of excise, sales tax and other taxes, if any, payable on such goods. Explanation 1. — For the purposes of this section, "retail sale price" means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise, sales tax and other taxes, if any, payable on such goods. (4) If any manufacturer removes from the place of manufacture any excisable goods specified under sub-section (1) without declaring the the retail sale price of such goods on the packages or declares a retail sale price which does not constitute the sole consideration for such sale, or tampers with, obliterates or alters any such declaration made on the packages after removal, such goods shall be liable to confiscation Explanation 1. — For the purposes of this section, "retail sale price" means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes, local or otherwise, freight, transport charges, commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been such fixed for the class of buyers and sales have been effected at prices lower than the MRP so declared. The Department is not disputing that the assessment to such buyers shall be on the basis of MRP. They are ignoring the MRP fixed by the appellant for this class of buyers and have chosen the highest MRP applicable among the MRPs applicable the general category of buyers in different regions. This is also not permissible. 7. In view of the above, we hold that there is no authority for insisting on declaring/specifying the areas for which a lower MRP is applicable. In the absence of any evidence that goods with lower MRP claimed for a particular area has been sold at a higher price, the different MRPs declared, by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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