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2008 (9) TMI 471 - HC - Central ExciseSettlement of the proceedings – valuation – Cookies sold to industrial consumers like airlines, hotel, industry etc. - Settlement Commission, in the absence of declaration of retail sale price on the packages by the first respondent in respect of Cookies manufactured by it and in the absence of any obligation on its part to make such declaration of retail sale price as per the Standards of Weights and Measures Act, 1976 (Act 60/76), there is absolutely no reason for the second respondent Settlement Commission to show leniency by making assessment under Section 4-A - In any event, the M.R.P. not having been declared on the packages, when the assessee has been selling the packages to the institutional customers for the purpose of consumption of their customers, the correctness or otherwise of the plea of the assessee should have been verified, which can be possible only by adjudication or at least by the Settlement Commission taking the role of Central Excise Officer as per section 32-I(2) of the Act by conducting proper enquiry. In the absence of such procedure being followed, certainly the impugned order of the Settlement Commission giving benefit to the first respondent under section 4-A of the Act in respect of bulk quantities of Cookies manufactured by it and supplied to the institutional customers is not proper, hence it is set aside
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