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2017 (12) TMI 1369 - CESTAT NEW DELHIValuation - MRP based valuation u/s 4A - branded and unbranded readymade garments (RMG) falling under sub-heading 6204 69 90 of Central Excise Tariff Act, 1985 - Confiscation on the ground of failure to affix MRP on the branded readymade garments - Held that: - Only such goods can be notified under Section 4A in relation to which the retail sale price is required to be declared on the package under the provisions of Legal Metrology Act, 2009. The goods which are covered for assessment u/s 4A have been notified by the Government from time to time under N/N. 49/2008 CENT dated 24-12-2008(as amended) - on a perusal of this notification it is seen that readymade garments are not specified in the said notification leading to the conclusion that at the relevant time, these goods were not covered under Section 4A - confiscation set aside. The duty is liable to be paid on the subjected goods by considering assessable value of such branded goods at the rate of 60 per cent of the retail sale prices in terms of the Tariff Value fixed by the Government as per N/N. 8/2001/CE(NT) dated 1-3-2001 as amended by N/N. 20/2001 dated 30-4-2001 - Since, the goods have been manufactured during the period when duty was liable to be paid on RMG with brand name, the duty demand amounting to ₹ 2,25,371 raised by the lower authorities under Section 11A of the Central Excise Duty Act, 1944 are to be upheld - The penalty imposed on M/s Om Sai Garments as well as M/s Om Sai Traders are also upheld. The penalty on Shri Rajiv Khera imposed under Rule 26 is set aside since penalty already stands imposed on the firm. Appeal allowed in part.
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