9911796707
TMI Blog2018 (3) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... held that A ‘maximum retail price’ is affixed on the impugned package does not, of itself, render the goods liable to comply with the provisions of the law relating to ‘maximum retail price’ - appeal allowed - decided in favor of appellant. - E/398/2008-DB, E/621/2007-DB - Final Order No. 20076-20077 / 2018 - Dated:- 7-2-2018 - SHRI JUSTICE DR. SATISH CHANDRA, PRESIDENT AND V. PADMANABHAN, TE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Central Excise Act on MRP basis. Being aggrieved, the appellant has filed these appeals. 3. With this background, we heard Shri Rajesh Chander Kumar, learned counsel appearing on behalf of the appellant; and Shri Pakshirajan, learned AR for the Revenue. 4. After hearing both the parties, it appears that an identical issue had come up before the Tribunal in the case of Charms Cosmetics ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not required to conform to the legal metrology statutes. 12. An institutional consumer, by implication of the definition of the said expression, is undoubtedly a point of sale to customer; the customer, however, is clearly distinguishable as a recipient of the service provided by such institutional consumer. So it is with the Canteen Stores Department. Goods procured in bulk are supplied t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned goods when cleared. It is seen that the clearance is effected to M/s. Gillette Diversified Operations Ltd. who has successfully bid for supply of the impugned goods to the Canteen Stores Department (CSD) and at a price that is determined by the bidding process without there being any evidence that such price is the same as the affixed maximum retail price. The intent of the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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