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2018 (10) TMI 962 - AT - Central ExciseMethod of Valuation - goods sold to the wholesale dealer in boxes of 100 pieces each - MRP based Valuation u/s 4A or transaction value u/s 4? - Held that:- The appellants are not liable to pay duty in terms of Section 4A of the Central Excise Act, 1944, and they have paid duty correctly under Section 4 of the Central Excise Act, 1944 - the issue is decided in the appellant own case M/S STERLING TOOLS LTD, SHRI ATUL AGGARWAL, DIRECTOR VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, FARIDABAD [2015 (10) TMI 1991 - CESTAT NEW DELHI], where it was held that As per Rule 29 of the said rules the appellant were not required to affix MRP on the product which were cleared as wholesale packages, therefore, the provisions of the SWM (PC) Rules are not applicable to the facts of this case which is squarely covered by the guidelines issued by the Hon'ble Apex Court in the case of Jayanti Food Processing (P) Ltd. [2007 (8) TMI 3 - Supreme Court] - appeal allowed - decided in favor of appellant.
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