TMI Blog2012 (12) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... - Therefore 50% of duty demand is waived. - Central Excise Appeal No.2357 of 2011 - - - Dated:- 29-6-2012 - Ajit Bharihoke, Rakesh Kumar, JJ. For Appellant: Shri Vikrant Kackria, Adv. For Respondent: Shri S R Meena, AR STAY ORDER NO.1029/2012-EX(BR) Per: Ajit Bharihoke: The appellant manufactures insecticides on job work basis for M/s Bayer Crop Sciences Ltd. from the raw material supplied by them. The period of dispute is from January 2005 to September 2005. The appellant was clearing insecticides in packages of 25 kgs. and less packages. On the packages of less than 25 kgs., the appellant was affixing a declaration containing details including MRP in according with the provisions of Standards of weights Measures ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Counsel thus submitted that the appellant has rightly valued 25 kgs. packages for the purpose of excise duty under section 4 of the Central Excise Act, 1944. Shri Kackria, Advocates has also taken a plea of limitation that the appellant had been filing ER-1 return regularly which was audited by the Department on year to year basis. Thus it is evident that the Department was having knowledge of all the facts as such the extended period of limitation could not be invoked. 4. Shri S.R. Meena, learned A.R. for Revenue submits that Rule 2A of SWM (PC) Rules is of no avail to the appellant for the reason that exemption from declaring MRP on the packages is available only in respect of packages containing more than 25 kgs. of the commodity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... packages cleared by the appellant were of 25 kgs. and not more than 25 kgs., as such, Rule 2A does not help the appellant. The other plea of the appellant is that appellant has supplied 25 kgs. packages to the industrial consumers. The industrial consumer has been defined under Explanation to Rule 2A of the Rules which reads thus: "Applicability of the Chapter - The provisions of this Chapter shall not apply to, (a) Packages of commodities containing quantity of more than 25 kg or 25 ltrs excluding Cement or Fertilizers sold in bags up to 50 kg; and (b) Packages commodities meant for industrial consumers or institutional consumers Explanation - For the purpose of this Rule, - (a) Institutional consumer - means those consumer who b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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