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TMI Blog2020 (9) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... ckages were packed in bigger boxes of 15-20 packs and on the packages the appellant is putting MRP printed and paying duty - Extended period of limitation - HELD THAT:- Issue decided in appellant own case [ 2018 (5) TMI 1342 - CESTAT CHANDIGARH] where it was held that the appellant have made packages for retail sale, they are legally bound to affix MRP of the said goods. In the circumstances, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty in terms of Section 4A after availing abatement of Central Excise duty. The Revenue entertained a view that the appellant is required to assess the goods under Section 4 and has availed excess refund which is illegal. Therefore, a show cause notice was issued by invoking the extended period of limitation. The matter was adjudicated and the impugned order was passed by confirming the demand u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ix MRP in terms of Standards of Weights and Measures (Packaged Commodities), Rules, 1977. These facts are not disuted. In an similar set of facts in the case of Radha Tobacco Company (supra), this Tribunal has observed as under:- 7. The consequent point for consideration is whether the multipiece packs from the factory are intended for retail sale as claimed by the appellant and whether such goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said Rules have been framed to protect consumers who are rendered unable to ascertain the nature and content of the goods secured by packaging. As the consumer is the beneficiary, the enforcement of this mandate is effected only at the point of retail sale Commercial consideration may require more than one intermediary between the factory of production and point of retail sale. Packaging is as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earance. That the printing of Maximum Retail Price on the multipiece pack suffices to express the intent of the producers of the goods and owner brand to market the multi-pack is apparent from the Rules. 7. Considering the fact that the appellant have made packages for retail sale, they are legally bound to affix MRP of the said goods. In the circumstances, the appellant is required to discharge d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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