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2017 (9) TMI 868 - AT - Central ExciseValuation - branded chewing tobacco - case of Revenue is that the packages containing multiple pieces of identical packets of chewing tobacco are to be considered as a retail package - Held that: - the facts recorded in the notice itself will indicate that each one of the package having less than 10 gms. of chewing tobacco has contained all the details as per the statutory requirement like contents and unit price etc. Even the larger packages containing multiple pieces of such small packages, indicated the MRP of individual small package only. It is categorically asserted by the appellant/assessee that the bigger package containing multiple pieces of small retail package never carry any MRP for the sale of such package. In other words, there is no evidence on record to show that the larger package ‘(multi piece package)’ is ever intended to be a retail package for a retail consumer. Similar set of facts came up for consideration before the Tribunal in the case of CCE, Delhi – I Vs. Shakti Zarda Factory India Pvt. Ltd. [2017 (1) TMI 970 - CESTAT NEW DELHI], where it was held that the impugned goods cannot be subjected to as MRP based assessment under Section 4A. Consequent upon deletion of the provision of Rule 2 (j) and Rule 17 of Packaged Commodities Rules w.e.f. 14/01/2007 the impugned order correctly applied the legal provisions to determine the principles of valuation - there is no merit in these appeals by the Revenue. Penalty - Held that: - the issue is one of interpretation of legal provision including the statutory requirements as per Legal Metrology Department, there is no reason for imposition of penalty in such type of cases - penalty set aside. Appeal dismissed - decided against revenue.
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