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2013 (6) TMI 448 - AT - Central ExciseValuation - whole sale packing - MRP Based valuation u/s 4A or Transaction value u/s 4 - Sugar confectionery - Penalty - Held that:- The Larger Bench which considered the issues referred to by this Bench in the case of M/s. Roys Industries Ltd. [2010 (9) TMI 257 - CESTAT, BANGALORE] rendered a split verdict. The minority view, which is in favour of the assessee, is to the effect that, with the dismissal of Civil Appeal No. 7559/2008 (which was filed by the Commissioner of Central Excise, Mangalore against the Tribunal’s decision in the case of Central Arecanut and Cocoa Marketing and Processing Cooperative Ltd. v. Commissioner - 2008 (2) TMI 103 - CSTAT CHENNAI) by the Supreme Court, the issue stands settled in favour of the assessees. The majority view is based on the Supreme Court’s judgment in CCE v. Kraftech Products coupled with the Tribunal’s Larger Bench decision in the case of Commissioner v. Uricson Cosmetics Ltd. and the same is to the effect that, as the total weight of “multi-piece retail package” (pet jar/polybag) is more than 20 grams, the exemption under Rule 34(b) is not available and consequently the goods must be assessed to duty on the basis of MRP in terms of Section 4A. Placed as we are between the split verdict of the Larger Bench and the judgments of the Apex Court, we have got to identify the binding case law. The majority decision of the Larger Bench in the case of Roys Industries [2010 (9) TMI 257 - CESTAT, BANGALORE] cannot be followed as a precedent inasmuch as the binding judgments of the Apex Court in the cases of Swan Sweets Pvt. Ltd. [2010 (9) TMI 10 - SUPREME COURT] and Central Arecanut and Cocoa Marketing and Processing Cooperative Ltd. exist in favour of the assessees. Decided in favor of assessee.
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