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2012 (12) TMI 348 - AT - Central ExciseMRP - provisions of Rule 4A - sales to dealers – Held that:- Period of demand is from 1-6-2006 to 31-10-2010, Rule 17 and Rule 2(j) of SWM Rules were deleted w.e.f. 31-1-2007 by GSR 425(E) - for the period w.e.f. 31-1-2007, the Commissioner’s findings that the goods sold to the dealers being multi-piece packages, there were requirement to affix MRP on the packages, would not be correct - period prior to 31-1-2007 when Rule 17 read with Rule 2(j) of the SWM Rules were there, the goods being cleared do not appear to be covered by the definition of ‘multi-piece packages’, as it is not the department’s case that each piece was individually packed in retail sale - no evidence that these boxes containing 100 pieces were meant for retail sale, there is no evidence that pieces of fasteners were individually packaged or labelled for retail sale - even prior to 31-1-2000, there was no requirement to affix MRP on the packages in which the goods were being sold to dealers and hence, the provisions of Rule 4A were not applicable - provisions of Rule 4A would not have been applicable if each individual piece was individually packed for retail sale and two or more of such individually pieces were further packaged in bigger boxes, which were also intended for retail sale – in favor of assessee In respect of the clearances to Spare Parts Division of Automobile manufacturers – Held that:- Provisions of Rule 4A would be applicable and the duty would be liable to be paid on the assessable value determined on the basis of MRP declared under the Provisions of Section 4A and in respect of these clearances, the dispute is only on the point as to whether in respect of such clearances of Spare Parts Division of Automobile manufacturers, the duty has been paid on the value determined under Section 4A - Appellant directed to make pre-deposit
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