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2014 (3) TMI 446 - AT - Central ExciseValuation - Valuation on basis of transaction value or MRP - Held that:- appellant is clearing sachets which contain less than 10 gms of Bru instant coffee powder and which are sold on the basis of numbers. Proceedings were initiated on the ground that the retail sale of the same is not on the basis of weight but on the basis of numbers, therefore, exemption under Rule 34 of Standards of Weights and Measures (Packaged Commodity) Rules 1977 prior to amendment and under Rule 2 subsequent to the amendment is not available and therefore duty should be discharged on the basis of MRP/RSP - Commissioner of Central Excise, Bangalore-I who while passing the order in respect of show cause notices issued for the period from October 2011 to August 2012 has indicated clearly that there were two show cause notices issued earlier which are the show cause notice culminated in the impugned order and are before us and has come to the conclusion that for the period from October 2011 to August 2012, the demands cannot be sustained - Decided in favour of assessee.
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