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TMI Blog2019 (3) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... 944, then, the valuation can only be under Section 4A of the Central Excise Act - The contention of the appellants that the goods do not fall under the category of packaged commodities, etc., cannot be accepted. The said issue was settled by the Hon’ble Supreme Court in the case of M/s. Whirlpool of India Ltd. Vs. Union of India [2007 (11) TMI 6 - SUPREME COURT OF INDIA]. The Hon’ble Supreme Court held that use of the term “or otherwise” in the definition of “commodity in packaged form” would suggest that a commodity if packed in any manner in units suitable for sale, whether wholesale or retail, becomes “commodity in packed form”. Therefore, Section 2(b) of the Standards of Weights and Measures Act, 1976 would apply. Thus, the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal of the assessee vide Order-in-Appeal No. 209 to 211/1999 dated 17.09.1999 stating that since the appeal is filed against a decision in the form of a letter, the appeal is not maintainable. The assessee then filed an appeal before the Tribunal and vide Final Order No. 1002-1003/2006 dated 01.11.2006, the Tribunal set aside the order passed by the Commissioner (Appeals) and remanded the matter to the lower authority to consider the matter afresh after giving notice to the assessee for personal hearing. The Assistant Commissioner, after issuing notice for personal hearing, vide Order-in-Original No. 03/2009 dated 05.03.2009 held that the valuation is to be done under Section 4A and not under Section 4 of the Act. 2.3 Against this, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r any other law for the time being in force, to declare on the package thereof the retail sale price of such goods to which the provisions of Sub-Section (2) shall apply. Thus, the law contained in this Section provides that when the goods are notified under the SWM Act and Rules thereunder, the valuation of such goods would be under Section 4A of the Central Excise Act, 1944. The Department has contended that the goods have been notified under Notification No. 20/99 dated 28.02.1999. 6.1 The Ld. Counsel for the assessee has however argued that the goods have not been notified under Section 4A at all. On perusal of records, in the letter issued by the appellant dated 21.04.1999, it is stated by the appellant as under : Sir, Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Act, 1944, as per Rule 3 of the Packaged Commodity Rules, the watches cleared by them do not fit into the definition of commodities in packaged form and therefore, the retail sale price is not required to be affixed on the goods. They have thus contended that the assessment should fall under Section 4 of the Act. 7.1 The letter dated 21.04.1999 is issued by the appellants raising the above contentions and requesting the Department to allow them to assess the watches under Section 4 of the Central Excise Act, 1944 in spite of Notification No 20/99.Though several adjournments were given, either side had not produced before us the copy of Notification No. 20/1999. 7.2 However it is seen that the said Notification No. 20/1999 CE (NT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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