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TMI Blog2008 (7) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri B.S.V. Murthy, Member (T) Shri B.L. Narasimhan, Advocate, for the Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - As per facts on record, the appellant is engaged in manufacture of air conditioners, which are leviable Central Excise duty on the basis of Maximum Retail Price (MRP) in terms of provisions of Section 4A of Central Excise Act. The appellant is, accordingly, declaring the MRP on the packages of different types of air conditioners and paid duty on the basis of MRP so declared, less the permissible abatement under notification issued in terms of Section 4 of the Act. 2. The appellant's factory is situated at Silvassa and falls under Sales Tax exemption zone. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsfer to the depots for onward sale there-from in respect of the packages of air conditioners which were actually sold in Silvassa at lower MRP, and confirmed demand of duty of Rs. 48,56,330/- against Amtrex Hitachi Appliances Ltd. along with imposition of personal penalty of identical amount under Rule 173Q(i) of Central Excise Rules, and confirmation of interest. He also imposed penalty of Rs. 24 lakhs on Shri Mahesh Agarwal, Head, Legal Company Secretary of the manufacturing company. 4. After appreciating submissions made by both sides duly represented by Shri B.L. Narasimhan, learned advocate and Shri D.S. Negi, SDR, we find that the Commissioner for confirming the demand has relied upon the Explanation 2(a) of Section 4A of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to a situation where more than one retail sale price is declared on the package. If only one retail sale price is printed (i.e. declared) on the packages meant for sale in a region, then that price alone would be the retail sale price for purposes of calculation the excise duty in respect of the goods cleared for that region and not some other higher retail sale price that is printed on the packages which are meant for sale in some other region. On the other hand, if more than one retail price is printed/declared on the same package, then the highest of the several retail sale prices printed/declared on the pack ages, shall be the retail sale price for purposes of Section 4A. 16. We, therefore, allow this appeal and set aside the order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the finished product, it will result in violating the statutory provisions contained in Section 4A of the Central Excise Act, 1944." 7. Tribunal in case of Gujarat Goldcoin Ceramics Ltd. v. CCE - 2008 (223) E.L.T. 556 (Tri-Ahmd.) held that in the absence of any evidence that goods with lower MRP claimed for a particular area has been sold at a higher price, the different MRPs declared, by the appellant for different areas for the same product require to be accepted. 8. In as much as admittedly, no two MRPs stand fixed on single package of air conditioner, invocation of provisions of Explanation 2(a) of Section 4A of the Act are misplaced. There is also no dispute that the air conditioners directly sold from the Silvassa factor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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