9911796707
TMI Blog2022 (1) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... ances, the appellant is required to discharge duty in terms of Section 4A of the Act. Therefore, the appellant has correctly discharged the duty liability under section 4A of the Act. The appellant is rightly discharged the duty in terms of Section 4(A) of the Act - Appeal allowed - decided in favor of appellant. - E/60352/2020 & E/60165-60166/2021 - FINAL ORDER NO. 60001-60003 /2022 - Dated:- 3-1-2022 - MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND MR. C.J. MATHEWS, MEMBER (TECHNICAL) Present for the Appellant: Mr. Gautam Chugh, Advocate Present for the Respondent:Mr. Bhasha Ram , Authorized Representative ORDER All appeals are filed by the appellant against the impugned order wherein Revenue sought to determine the value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or refund of education cess and higher education cess. 5. Heard the parties and perused the record. 6. On perusal of the record, we find that issue before us is only with regard to valuation of the goods whether they are to be valued under Section 4 or Section 4(A) of Act and there is no issue about refund of education cess or higher education cess, therefore, argued advanced by Ld. AR is not acceptable . Further, we find that in appellant s own case this Tribunal has observed as under: 5. We have gone through the decision of this Tribunal in the case of Krishi Rasayan Exports Pvt. Ltd. (Supra) wherein the facts of the case are as under: 2. The facts of the case are that the appellant is manufacturer of pesticides and insec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant and whether such goods intended for retail sale are required to be printed with Maximum Retail Price under the Standards of Weights Measures (Packaged Commodities) Rules, 1977. 8. It is amply clear that a pre-condition for assessment under Section 4A of Central Excise Act, 1944 is the mandate to clear packaged goods with Maximum Retail Price printed on them. However, the Central Excise Act, 1944 being a taxation statute, cannot mandate the printing of Maximum Retail Price on the package cleared from the factory. That mandate must emanate from elsewhere, i.e., the Standards of Weights Measures (Packaged Commodities) Rules, 1977 notified under Standards of Weights Measures Act, 1976. Assuredly, assessment under Section 4A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 duty in terms of Section 4A of the Act. Therefore, the appellant has correctly discharged the duty liability under section 4A of the Act. And it was held that the appellant has correctly discharged their duty liability under Section 4(A) of the Act. 6. In view of the above, we hold that the assessee has discharged their duty under Section 4(A) of the Act and the same is correct. In these circumstances, we do not find any merit in the appeals filed by the Revenue, therefore, the same are dismissed. In the case of appeals filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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