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2019 (8) TMI 1021 - AT - Central ExciseValuation - applicability or non-applicability of provisions of Section 4A of the Central Excise Act - manufacture of chemical for footwear, varnishes, adhesive, polish etc. for footwear - goods in question were for industrial consumers - extended period of limitation - HELD THAT:- Admittedly the appellant’s final products were carrying the MRP on the same. The goods were being sold through distributive channels and by displaying the same in retail outlets. The explanation to Section 3 of the Legal Metrology (Packaged Commodities) Rule 2011 define the expression industrial consumers and institutional consumers. A sale would be considered as a sale to institutional consumer or industrial consumer if the packaged commodities are directly purchased from the manufacturer. In the present case admittedly the goods were not being directly purchased by the industrial consumers from the present manufacturer appellant. Extended period of limitation - HELD THAT:- The appellants were maintaining all the records required to be maintained in the ordinary course of their business and in fact it is audit of those records only which led the Revenue to find out that the duty was being paid under Section 4A. In such a scenario no mala fide can be attributed to the appellant so as to invoke the extended period - Extended period cannot be invoked. Appeal allowed - decided in favor of appellant.
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