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2011 (11) TMI 539 - AT - Central ExciseWaiver of pre deposit - Duty liability under Section 4A of the Central Excise Act - Valuation as per MRP - Held that:- exemption under Rule 34 of the Standards of Weights and Measures Rules, 1977 is in respect of package containing a commodity. In the present case, commodity is spit tobacco and the exemption is in respect of packet containing a commodity if the net weight is 10 gms. and less than 10 gms - commodity is spit tobacco and not pouch, therefore, prima facie we find merit in the contention of the applicant that the exemption under Rule 34 of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 is applicable on the facts and circumstances of the present case. The pre-deposit of duty interest and penalty is waived and recovery of the same is stayed during pendency of the appeal - Following decision of Makson Confectionery Pvt. Ltd. [2010 (9) TMI 10 - SUPREME COURT] and Kraftech Products [2008 (3) TMI 12 - Supreme court] - Stay granted.
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