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2020 (3) TMI 655 - AT - Central ExciseValuation and Refund - insecticides/pesticides - Revenue is of the view that the appellants are manufacturing insecticides/pesticides and packing them in the pouch of 10gms or less than 10gms, therefore, they are not required to pay duty - Section 4(A) of the Central Excise Act, 1944 - HELD THAT:- It is a fact on record that the appellants are packing the pouches of pesticides/insecticides of less than 10gms and the same were packed into a bigger box and affixing MRP thereon. Therefore, in terms of the provisions Section 2(p) of the Standards of Weights & Measures Act, 1976, the appellants are required to affix MRP thereon wherein it has been specified that the multiple pieces are packed in a bigger box, the manufacturer is required to affix MRP. The appellants have rightly paid duty under Section 4(A) of the Central Excise Act, 1944. Consequently, the appellants have correctly taken the refunds under Notification No. 56/2002-CE dated 14.11.2002 on duty paid in cash. In these circumstances, the proceedings against the appellants are not sustainable. Appeal allowed - decided in favor of appellant.
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