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2013 (10) TMI 489 - CESTAT KOLKATAMRP Based duty u/s 4A or Transaction value u/s 4 on clearance of shoes - Effect of Amendment SWM Rule to the definition of ‘retail packages’ and Rule 2A - Held that:- Prior to the amendment of the Standard Weights and Measures (Packaged Commodities) Rule,1977, the clearances made to industrial consumers/institutional consumers were falling outside the purview of in view of the specific provisions contained - The Tribunal has interpreted the relevant provision, Rule 34 of the said Rules, Relying upon Maxim Adhesive Tapes Pvt. Ltd. vs. CCE, Daman [2013 (6) TMI 238 - CESTAT AHMEDABAD] The provision of Sec.4A cannot be made applicable when the goods are cleared to industrial/institutional consumers and accordingly such clearances were held to be assessed under Section 4 of Central Excise Act, 1944 - Prima facie, it is a fact that the Rules have been amended from 13.01.2007, but the impact of the amendment needs detailed deliberation and analysis - the issue involved in the present case is a pure question of law and highly debatable one and apparently covered by a judgement of this Tribunal for pre-amendment era, the Applicant could able to make out a prima facie case for total waiver of pre-deposit of dues adjudged - all dues waived and its recovery stayed during pendency of the Appeal – Stay granted.
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