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TMI Blog2016 (12) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... that the finding of Id. Commissioner (Appeals is based on mistake of fact, the impugned order is fit to be set aside. Further we hold that under the facts and circumstances no case of contumacious conduct or suppression is made out and as such extended period of limitation is not available to Revenue. We allowed the appeal and set aside the impugned order with consequential benefits to the appellant - decided in favor of appellant-assessee. - E/1509/2007-EX(DB) - Final Order No. 70814/2016 - Dated:- 13-6-2016 - Shri Anil Choudhary, Member (Judicial) and Shri Anil G. Shakkarwar, Member (Technical) Present for the Appellant: Shri Atul Gupta, Advocate Present for the Respondent: Shri Kamal Puggal (Assistant Commissioner) A.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Measures (packaged Commodities) Rules, 1977, (PC Rules for short) the requirement for application of the PC Rules is that the package should be intended for retail sale and there is no requirement that the goods should be actually sold in retail. In this case the package of goods in question, indicates that the same is intended for retail sale and, therefore, as per Rule 3 of the PC Rules also, the goods in question squarely fall within the ambit of the expression 'Retail sale' attracting the provisions of the Standards of Weight and Measures Act, 1976 and the P.C. Rules made there under. It was also pleaded that the contract rate realised by the appellant is variably less than the MRP affixed on the goods and therefore the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to what the buyer would do after purchase of the CFL from them. It is further admitted fact that neither the MRP mentioned on the retail packs had been crossed out, nor the packs were labelled as 'meant for industrial/institutional use only'. Under such circumstances the Id. Counsel urges that the facts are squarely covered in their favour by the ruling of the Honourable Apex Court in the case of CCE versus Liberty Shoes 2015 (326) E.L.T. 422 (S.C.) wherein under the similar facts and circumstances Liberty Shoes Ltd. had sold shoes to institutional buyers in bulk on contractual price and the shoes were also marked with the MRP and they had paid duty under section 4A after availing abatement, the Apex Court held as follows:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f servicing any industry are broad enough to include the transaction in question i.e., the sale of a pack of ice cream to the hotel industry. Hotel does not manufacture the ice cream and is dependent entirely upon the sale of ice cream to it by the assessee for ultimately catering the commodity in the package i.e., ice cream to the ultimate consumer. In our view this can be squarely covered in the term servicing any industry . The word service is a noun of the verb to serve . This Court in Coal Mines Provident Fund Commr. v. Ramesh Chander Jha in a different context, observed as under : (SCC p.592, para 7) 7. The word service in Section 2(17)(h) must necessarily mean something more than being merely subject to the order of the Go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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