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2017 (11) TMI 751 - AT - Central ExciseValuation - clearance of final product in packets of 25Kg - it was contended by appellant that the duty stands again paid by them on the 5kgs packages and there was no requirement to pay any duty on 25Kgs packings in terms of Section 4A of the Act - Section 4A of the Central Excise Act - Held that: - the Tribunal directions have not been carried out by the adjudicating authority in spirit and no efforts have been made by them to find out to whether 25Kg packages sold to M/s Bayer, required affixation of MRP under Weight and Measures Act. Similarly, there is no evidence produced by the Revenue that such 25kg packages are ultimately sold in retail either by the appellant or by M/s Bayer Crop Sciences, thus requiring affixation of MRP - The limitation aspect has not been examined from the Revenue neutrality angle - appeal allowed by way of remand.
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