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2013 (8) TMI 270 - HC - Central ExciseExemption of not printing MRP as per provisions of Rule 26 of LMPC Rules - Petitioner no.1 is a partnership firm engaged in manufacturing of 'Branded Chewing Tobacco'. The petitioner no.2 is the partner of petitioner no.1 firm - Exemption given under Rule 26 of the LMPC Rules (earlier Rule 34 of SWMPC Rules) to the manufacturers for sale of goods in net weight of less than ten grams or 10 milliliter are exempted from declaring maximum retail price – Held that:- The provisions of Rule required it to print the weight of finished goods on each packing of such goods to be sold or atleast print that the goods content are less than 10 grams in the packets to be sold. In the absence of mentioning the weight of goods contained in every packet, it could not be known at any time that the contents of goods in a particular packet are more or less than exemption limit – Show cause notice has not been given with any bias as the petitioner failed to cooperate in the enquiry and that the investigation/ enquiry is still pending. The petitioner also did not give details for giving effective reply of the facts, which the petitioner treats as jurisdictional facts and on which the exemption is claimed - Writ petition in the absence of the petitioner's cooperation in leading evidence on which he was claiming exemption, is not maintainable. Limitation – Held that:- Party have willingly, suppressed all the facts and mis-interpreted the provisions of exemption in their favour, to pay less duty on the clearance of their products - Party have willfully suppressed the material facts of non-mentioning the weight on every packet which they were required to print as per the provisions of S.W.M.P.C. Rules/L.M.P.C. Rules, in case they want to seek exemption from printing M.R.P. and accordingly they have paid less amount of duty hence the provisions of Section 11A, as amended, for extended period, are clearly invokable in this case and accordingly the provisions of Section 11AC are also invokable – Decided against the Assessee.
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