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TMI Blog2014 (2) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... im that there is no retail market for these fans since only manufacturers can use it. Accordingly they were importing these fans and even though the product is one notified for the purpose of assessment under Section 4A of Central Excise Act which requires the assessee to pay CVD (Additional Customs Duty) on the basis of Retail Sale Price (RSP), they were not paying the CVD on the basis of RSP. Taking a view that appellant is a trader and cannot be considered as a class of buyer specified in Rule 2A of Standards of Weights and Measures (Packaged Commodities) Rules, 1977 and Rule 3 of Legal Metrology (Packaged Commodities) Rules, 2011 depending upon the period, proceedings were initiated against the appellant which has culminated in confirma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aphs show that the fans were never imported in retail packages at all and were always imported in bulk and sold also in bulk. It was also submitted that hardly 5-6% was sold to dealers but even those dealers would not sell it to retailers because of the reason explained earlier. 3. Learned AR would submit that the precedent decision would not be applicable since the appellants did not intimate the department that a percentage of sales was to the dealers and to this extent there was suppression on the part of the appellant. Further, he also submits that the earlier decision was rendered on the ground that the imported goods were in bulk and not in retail packages whereas in the present case, the issue under consideration is whether the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to ensure that conditions of packaged commodities would be followed subsequently. Therefore, in our opinion, the treatment of the appellant as a trader as done by the impugned order seems to be the correct view and has to be preferred to the other view which has been discussed earlier. Once this view is taken, the next question that arises is whether extended period could have been invoked. Obviously when two views are possible and two interpretations are possible, assessee cannot be found fault with if he chooses an interpretation which is beneficial to him. Under these circumstances, on a prima facie basis, extended period may not be invocable. Ongoing through the statement of worksheet attached to the show cause notice, we find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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