Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 489 - AT - Central ExciseValuation - MRP Based duty u/s 4A or transaction value u/s 4– Goods sold as retail packages – solvents, industrial adhesives, sealants and other chemicals - Held that:- With effect from 13-1-2007, the Packaged Commodities Rules, 1977 was amended whereby only when the goods are sold directly by the manufacturer/packer to industrial or institutional consumers, there were excluded from the provisions of Packaged Commodities Rules - When the goods are sold through dealers/distributors in retail packages by affixing labels indicating MRP, the obvious conclusion is that the goods are meant for retail sale - Prima facie, the demand of differential central excise duty in respect of the goods manufactured by the appellant for the period from 13-1-2007 to 14-5-2008 is sustainable in law. Imported and traded goods – Activity of re-labeling amounts to manufacture as per section 2 (f) of Central excise act - Mis-declaration by the assessee – Goods were not captively used but traded - Held that:- The requirement of affixing MRP was statutorily provided for in Rule 2(p) of Packaged Commodities Rules as the same applied to imported packages also. Therefore, it was incumbent upon the importer to get the re-labeling done before they were cleared through the Customs - The appellant declared in the import documents that the goods are meant for captive use and not for trading - there was a clear mis-declaration on the part of the appellant. Extended period of limitation – Waiver of Pre-deposit – Held that:- The extended period of time has also been correctly invoked for demand of excise duty - the goods in respect of which the claim is made is not covered by the Third Schedule of the Act, this claim would need verification – also, the claim for Cenvat Credit of the duty paid on imported goods also would need verification which can be done at the time of final disposal - appellant has not made out any prima facie case for complete waiver of the pre-deposit of the dues – the appellant directed to make a pre-deposit of Rs. 2 crore - upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
|