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TMI Blog2017 (8) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 4A in those cases where it is required in terms of Standards of Weights and Measures Act, 1976 to declare on the package the retail price of such goods. The matter has also been settled in the case of Commissioner of Central Excise, Panchkula Vs Liberty Shoes Ltd. [2015 (12) TMI 1159 - SUPREME COURT], wherein it has been held that once the goods are specified under section 4A and are covered by Standards of Weights and Measures Act, 1976 and Rules, and not exempted u/r 34 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 and are supplied with MRP affixed on their production, valuation u/s 4A ibid was proper. Appeal dismissed - decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... strumentalities for consumption by an individual or a group of individuals or any other consumer. In view of the above definition, (1) the article should be contained in the packages and (2) should be meant for sale through retail sales agencies or intermediaries; that in terms of Explanation 1 of Section 4A of the Central Excise Act, 1944, the term 'Retail Sale Price' means the maximum price at which the excisable goods in packaged form may be sold to ultimate consumer and includes all taxes local or otherwise, freight, transport charges, commission payable to dealers and all charges towards advertisement, delivery, packing forwarding and the like, as the case may be, and the price is the sole consideration for such sale. The term ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty demand of imposed of ₹ 21,03,740/-, imposed equivalent amount as penalty under Section 11 AC ibid and demanded interest under section 11 AB ibid. 3. When the issue was challenged before Commissioner (Appeals), he set aside the demand vide the impugned order. Aggrieved by the decision, Revenue has filed the present appeal. 4. With the above background, heard both sides and perused the records. 5. In the impugned order, the Commissioner (Appeals) has noted that the Air Conditioners in question is covered by section 4A of the Act vide Notification No.13/2002-CE(NT), dated 01.03.2002. He has referred to the CBEC Circular dated 28.02.2002, wherein, it has been clarified that the goods will be covered for assessment under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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