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TMI Blog2020 (3) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... ELD THAT:- It is a fact on record that the appellants are packing the pouches of pesticides/insecticides of less than 10gms and the same were packed into a bigger box and affixing MRP thereon. Therefore, in terms of the provisions Section 2(p) of the Standards of Weights Measures Act, 1976, the appellants are required to affix MRP thereon wherein it has been specified that the multiple pieces ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MEMBER (TECHNICAL) Present for the Appellant: Mr. Gautam Chugh, Advocate Present for the Respondent: Mr. Amandeep Kumar, A.R. ORDER PER ASHOK JINDAL: The appellants have filed the applications for early hearing of the appeals on the ground that in the appellant s own case vide Final Order No. A/62713-62723/2018 dt. 29.08.2018, this Tribunal has already decided the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pesticides and packing them in the pouch of 10gms or less than 10gms, therefore, they are not required to pay duty under Section 4(A) of the Central Excise Act, 1944 in terms of Rule 34 of the Standards of Weights Measures Rules, 1977 and are required to pay duty in terms of Section 4 of the Central Excise Act, 1944. Therefore, various show cause notices were issued to the appellants and it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e packed in a bigger box, the manufacturer is required to affix MRP. The same view was taken by this Tribunal in appellant s own case for the earlier period. Therefore, we hold that the appellants have rightly paid duty under Section 4(A) of the Central Excise Act, 1944. Consequently, the appellants have correctly taken the refunds under Notification No. 56/2002-CE dated 14.11.2002 on duty paid in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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