9911796707
TMI Blog2018 (6) TMI 1415X X X X Extracts X X X X X X X X Extracts X X X X ..... dent Per: Ramesh Nair Brief facts of the case are that appellant were engaged in manufacturing of insulated wares which were cleared under the customers brand name "MILTON" on payment of MRP based duty under Section 4A of CEA, 1944. The Appellant discontinued the manufacturing activity at around August' 2001. On said date the Appellant had stock of finished goods duly packed and accounted in p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.2006 on payment of duty as per Section 4 of CEA, 1944. After the clearance of the goods they were issued SCN dated 21.08.2007 wherein it was proposed to recover differential duty of Rs. 32,227/- on the goods that the insulated goods kept in good packed condition unless exposed to weather; that the assessee with intention to evade duty has termed the excisable goods as obsolete and cleared notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in bulk, therefore the goods are excluded from the scope of Standard Weights and Measure (Packaging Commodity) Rules 1977. In terms of Rule 2A of said rules there is no legal requirement for declaring any MRP on such product; that Section 4A is applicable only to those goods which are notified to be covered under Section 4A and the product only in packed form are required to declare MRP as per SWM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fixing MRP as the same were not in packed form and the requirement under SWMA, 1976 was not applicable to the appellant. Therefore, in such facts and circumstances we hold that the Appellant has assessed the goods in terms of Section 4 of CEA and Section 4A valuation would not be applicable. Our view is also supported by the ratio of law laid down by the Hon'ble Supreme Court in case of JAYANTI FO ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
