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2006 (6) TMI 236 - AT - Central ExciseMethod of Valuation - Section 4 or Section 4A of the Central Excise Act - Pet Jars/Poly Bags containing individual pieces of Eclairs weighing less than 5.5 gms. each - wholesale package or not - whole thrust of the appellants’ case is that the Pet Jars/Poly Bags containing individual pieces constitute a wholesale package - exemption under Rule 34(b) of Standards of Weights & Measures (Packaged Commodities) Rules, 1977 - difference of opinion - HELD THAT:- Since there is a difference of opinion between the two Benches on identical issue, the matter is referred to the Hon’ble President for constituting a Larger Bench to answer the following questions:- (i) Whether the Pet Jars/Poly Bags containing individual pieces of Eclairs weighing less than 5.5 gms. each should be considered as a ‘wholesale package’ as contended by the appellants and agreed by the Mumbai Bench or Whether they should be considered as ‘multi-piece package’ as per the views of this bench? (ii) Whether the exemption under Rule 34(b) of Standards of Weights & Measures (Packaged Commodities) Rules, 1977 available for individual pieces is relevant for deciding if the assessment has to be done under Section 4 or 4A of the Central Excise Act? (iii) Whether the assessment of the impugned products should be done under Section 4 or Section 4A of the Central Excise Act?
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