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TMI Blog2016 (7) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of Standards of Weight & Measurements Act, 1976 or the Legal Metrology (Packaged Commodities) Rules, 2011, are not applicable and accordingly, the appellants have rightly assessed the duty under the provisions of Section 4 of the Act in case of clearance to institutional consumer in bulk sale packages not meant for retail sale. - Decided in favor of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... during the period, they manufactured malted food classifying under heading 190190. Since the goods were sold in bulk quantity and not to retail, they were not affixing MRP on such goods. They were selling the goods to one party only and the goods sold by the appellants were packed in 6 KG packs which were further bulk packed in cartoon box. Accordingly, the provisions of Notification No.2/2006 are not attracted in their case. As it appeared to revenue that the goods sold in bulk are also assessable under Section 4A of the Act, show cause notices were issued demanding duty short paid, requiring the appellant to show cause as to why not the goods be assessed under Section 4A of the Act and the duty allegedly short paid be not demanded along w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the provisions of the Standard Weight and Measurement Act, 1976 and Rules made thereunder. The view from a plain language of the Section, whether the goods are excisable and packaged and further such packages are required to mention the MRP thereon under the SWM Act and Rules made thereunder or under any other law and further such goods as specified by the Central Government by Notification, then the valuation of such goods would be on the basis of the retail sale price of such goods. Further, the goods in question, were sold in whole sale package and not meant for retail sale, in 4 kg./9 kg./6 kg. which were further bulk packed in cartoon boxes without having affixed the MRP on such packing. It was further clarified that the goods w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service industries. 3. The SCN was adjudicated and the demands were confirmed with interest and further equal amount of penalty was imposed under the provisions of Rule 25 read with Section 11 AC of the Act. In Ex. Appeal No.58566/13, the order was passed by the Commissioner and the appellant is before this Tribunal. In Ex. Appeal No. 3009/12, the order-in-original was passed by the Asstt. Commissioner and thereafter, being aggrieved, the appellant had preferred appeal before Id. Commissioner (Appeals) who was pleased to uphold the impugned order directing the adjudicating authority to recalculate the duty leviability after allowing the rebate of 20% of the MRP and also confirmed the penalty. 4. The Id. Counsel for the appellant states t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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