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2013 (10) TMI 563 - CESTAT KOLKATAMRP Based value u/s 4A - Applicability of SWM Rules on batteries – Waiver of Pre-deposit - Applicability of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 to their goods viz. Automotive Batteries have been disputed by the applicant much before the issuance of Notification No.02/2006 CE (N.T.) dated 01.3.2006 under Section 4A of CEA, 1944 – Held that:- It is clear from the said Stay Order of the Hon’ble Supreme Court that batteries manufactured by the applicant would not be subjected to the provisions of Standards Weights and Measures Act,1976 and The Standards of Weights And Measures(Packaged Commodities) Rules, 1977during pendency of the Appeals before the Hon’ble Supreme Court or untill further Orders of the Hon’ble Supreme Court - the Applicant would not be required to affix MRP to their goods during the pendency of the SLP/Appeal before Hon’ble Supreme Court. The provisions of Section 4A of CEA, 1944 would not be attracted and accordingly no differential duty is payable by them - the Applicant had discharged duty by determining the value of the goods under Section 4 of CEA,1944 - the present duty demand is on the differential value between Sec.4 value and the value determined by the department under Section 4A of CEA,1944 – Prima Facie the applicants could able to make out a case for total waiver of all dues – Pre-deposits waived till the disposal – Stay granted.
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