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TMI Blog2017 (11) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of certain categories of packaged goods - The investigation undertaken by the department has established that the appellants were selling all their switch gear product in packaged condition after repacking and labelling in their factory, after curing the same from their own other unit. The activity of packing/ repacking, labelling etc. on the impugned goods in their factory amounts to manufacture and in the present case are liable to duty in terms of Section 4A. Appeal dismissed - decided against appellant. - Excise Appeal No.50452 of 2014 - A/56690/2017-EX[DB] - Dated:- 22-9-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Sh. Amit Jain, Advocate for the appellant Sh. M. R. Sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 45,37,620/- for the period January to July, 2008 alongwith interest and penalty. The same was upheld in the first appeal. Aggrieved by the impugned order, the present appeal has been filed. 3. With the above background, we heard Sh. Amit Jain, ld. Advocate for the appellant and Sh. M. R. Sharma, ld. AR for the respondent. 4. The appellants have contended that they had no intention to evade duty and as a matter of fact had been paying duty under Section 4A where ever they considered it to be payable thereunder. In respect of packages of switch gears weighing more than 25 kg. no MRP was required to be printed, in their opinion, in view of Rule 2A(a) of Standards of Weights and Measures (packaged Commodity) Rules, 1977 in terms of which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the record. The dispute pertains to whether the switch gear manufactured by the appellant and weighing more than 25 kg. each and sold through dealers are required to be assessed under Section 4A on MRP basis. In terms of provision of Section 4A, only those commodities are required to be assessed under the Section, which are required to be affixed with MRP as per the provisions of Standards of Weights and Measures (Packaged Commodity) Rules, 1977 such required is not there in respect of certain categories of packaged goods. In this regard Rule 2A ibid reads as follows: Rule 2A. Applicability of the Chapter- The provisions of this Chapter shall not apply to- (a) Packages of commodities containing quantity of more than 25 kg. or 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he commodities manufactured by the appellant are not covered by the exemption contained in Rule 34 of the P.C. Rules, 1977. 9. The investigation undertaken by the department has established that the appellants were selling all their switch gear product in packaged condition after repacking and labelling in their factory, after curing the same from their own other unit. The activity of packing/ repacking, labelling etc. on the impugned goods in their factory amounts to manufacture and in the present case are liable to duty in terms of Section 4A. 10. We have also considered the case laws relied upon by the appellant. In the case of Havells Electronics Pvt. Ltd. Ors. (supra) , we note that the Tribunal has remanded the matter for d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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