Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (1) TMI 1009 - AT - Central ExciseValuation - job work - Demand of duty, penalty and interest - assessee discharged the duty liability on the MRP less abatement granted as per provisions - whether a pack of three soaps having individual MRP printed on them, which are secured by a wrapper indicating that three soaps are for sale for MRP of ₹ 24/- are to be assessed accordingly or on MRP of ₹ 12/- indicated on individual pack or not/- Held that:- The case laws cited by the assessee are of no help to him as in the case of CCE, Mumbai Vs. Godrej Soaps Ltd. [2005 (11) TMI 141 - CESTAT, MUMBAI] the issue was not of multiple pack. In the case of Henkal Spic India Ltd. [2009 (11) TMI 574 - CESTAT, CHENNAI] there is a clear finding that the maximum price of individual cake was not visible at the time of clearance of the goods as the same has been deleted from the wrapper. The decision in the case of Godrej Industries Ltd., Vs. CCE, Mumbai (2005 (10) TMI 298 - CESTAT, MUMBAI) is also of no help as in that case also the wrapper of each soap in addition had a MRP clearly struck out with a declaration individual cake not intended for retail sale branded thereto and each wrapper also indicated that the scheme Buy 2, Get 1 Free followed by a pack of 3 (3x75 Gms) MRP ₹ 27/- (inclusive of all taxes). Thus factual findings of the adjudicating authority in this case, it is find find that the assessee has failed to make out any case. Accordingly the order of adjudicating authority that the assessee has to discharge the duty @ ₹ 36/- for a pack of three soaps less admissible abatement is confirmed. As no allegation of fraud, collusion, willful mis-statement, suppression of facts or contravention of the provisions of law with an intent to evade duty are made out, no penalty is imposable in this case - appeal filed by the Revenue is partly allowed.
|