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TMI Blog2007 (8) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... na Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) Shri M. M. Mathkar, JDR, for the Appellant. Shri Rohan Shah, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by the Commissioner (Appeals), the Revenue has preferred the present appeal. We have heard Shri M.M. Mathkar, learned JDR for the Revenue and Shri Rohan Shah, learned advocate for the respondent. 2. As per the facts on record, the respondent are engaged in the manufacture of toilet soaps falling under Chapter 34 of Central Excise Act, 1944. The said product is a notified item under the provisions of Section 4(A) of the Act, which provides for assessment of duty on the basis of maximum retail price (MRP). The ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... read as under: "Section 4A (1) The Central Government may by notification in the official gazette, specify any goods, in relation to which it is required, under the provisions of the Standards of Weight & Measurement Act, 1976 (60 of 1976) or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail price of such goods, to which the provisions of sub section (2) shall apply. (2) Where the goods specified under sub-section (1) are excisable goods and are chargeable to duty of excise reference to value, then, notwithstanding anything contained in Section 4, such value shall be deemed to be the retail sale price declared on such goods less such amount of abatement, if any, fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could be instances where the same notified commodity would be partly assessed on the basis of normal price. I find that in view of this clarification there is no doubt that in the instant cases the valuation is to be done on the basis of normal price under Section 4(1)(a) of the Central Excise Act, 1944. As no grounds have been made out in the SCN issued in this case regarding the correctness of the normal price. Therefore, it is concluded that the appellants have correctly discharged their duty liability." 4. As is clear from the above that the appellate authority has given a categorical finding that no MRP was affixed on the soap cleared to the wholesalers in as much as the same were to be supplied free of cost. As such, he has held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 4 of the Central Excise Act and not under Section 4A of the Central Excise Act and not under Section 4A of the Central Excise Act. The Tribunal relied upon the Board Circular No. 625/16/2002-CX, dt. 28-2-2002." 6. Further, in case of Rallis India Ltd. v. CCE Nagpur reported in 2007 (212) E.L.T. 103 (Tribunal) = 2007-TIOL-324-CESTAT-Mum, it was held that the small boxes of pesticides cleared by the assessee for free supply to farmers along with BT cotton seeds are required to be assessed under Section 4 and not under Section 4A of the Act. It was also held that the Board's circular had not been withdrawn and as per the settled law, Revenue cannot challenge the provisions contained in the circular. The same view was reiterated by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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