TMI Blog2014 (11) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... be meant for Industrial/Institutional consumers under the Standard Weights & Measures Rules to pay duty under Section 4 of the Central Excise Act, 1944. appellant has rightly discharged their duty liability. Accordingly, impugned order is set aside - Decided in favour of assessee. - Appeal No.E/89175/13-Mum - Final Order No. A/694/2014-WZB/C-II(EB) - Dated:- 26-9-2014 - Ashok Jindal and P S Pruthi, JJ. For the Appellant : Shri Gajendra Jain, Adv. For the Respondent : Shri Rakesh Goyal, Comm, AR JUDGEMENT Per: Ashok Jindal: The appellant M/s. Nitco Tiles have filed this appeal against the impugned order wherein a demand of Central Excise duty of ₹ 1,11,95,715/- along with interest has been confirmed and also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant and duty demand along with interest and penalty have been confirmed against them by way of the impugned order which is in challenge before us. 3. The ld. counsel appearing on behalf of the appellant submits that the goods are manufactured by them in regular process and are intended for retail sale and packed accordingly. Although the appellants are receiving orders for bulk supply but the goods supplied in bulk have also been manufactured as those which were intended for retail sale. As per the Standard of Weights and Measures (Packaged Commodities) Rules, 1977, they are required to affix MRP and other details on the said packages, therefore, they are paying duty as per Section 4A of the Central Excise Act, 1944. As per Rule 2A of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Consequently, duty was required to be discharged under Section 4 of the Central Excise Act, 1944. Therefore, impugned order is to be upheld. 5. Heard both sides. Considered the submissions. 6. In this case, it is not disputed that the appellant are manufacturing ceramic tiles and affixing MRP on the packages and clearing the same on payment of Central Excise duty as per Section 4A of the Central Excise Act, 1944. In some cases, the appellants are clearing goods to their depot and in some cases they are clearing the tiles to Industrial/Institutional consumers in bulk. As per Rule 2A of the Package Commodity Rules, goods which are meant for Industrial/Institutional consumers are not required to affix MRP. In such cases, duty is payabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d tiles. These packages are the same in respect of retail sale also and on these packages the appellant has declared the MRP. In other words, there is no difference in respect of packages of tiles sold to retail consumers or to the so called institutional buyers and all of them are in standard packages, having MRP declared on them. It is also not in dispute that, on the packages, the appellant has not made any declaration that the packages are not meant for retail sale or the packages are meant for use by any specified industry . In the absence of such markings on the packages, it cannot be said that the goods supplied were not in retail packages. In their letter dated 23/02/2012 the Dy. Controller of Legal Metrology, Maharashtra has clar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 4A, the following conditions should be satisfied: (i) The goods should be excisable goods; (ii) They should be such as are sold in the package; (iii) There should be requirement in the SWM Act or the Rules made thereunder or any other law to declare the price of such goods relating to their retail price on the package; (iv) The Central Government must have specified such goods by notification in the Official Gazette; and (v) The valuation of such goods would be as per the declared retail sale price on the packages less the amount of abatement. In the said decision, the hon'ble apex Court further held that the material consideration for assessment under Section 4A is not the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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