TMI Blog2007 (2) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... /stay/76l/2006 in A. No. E/1081/2006 - Stay Order No. 106/2007 - Dated:- 2-2-2007 - [Order per : T.K. Jayaraman, Member (T) (Oral)]. - The application for stay and appeal have been filed in respect of Order-in-Appeal No. 112/2006- Central Excise dated 25-10-2006 passed by the Commissioner of Central Excise (Appeals-I), Bangalore. 2. The appellants exported instant noodles and cup noodles to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... setting aside the Order-in-Original. The Commissioner (A) has given a finding that the goods involved in the present case being instant noodles packed in standard packages printing of MRP is mandatory requirement. Further, the appellants' case does not fall under the exempted category specified under Rule 5.2 of the Bhutan Package Commodities Rules and Regulations, 1995. He held that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary instructions manual issued by the Board and relied on by the Revenue, the title of the relevant Chapter is entitled "Export to Nepal or Bhutan" under Chapter 8. Part-II of the supplementary instructions, the procedure prescribed relates only to Nepal. The appellate authority has grievously erred in relying on the Bhutanese law for allowing the Revenue's appeal. This has been done beyond the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Board has clarified that Section 4A is applicable only when the goods are sold in the market with printed MRP. Therefore, the appellate authority's is not only contrary to the Board's circular but also lacks substance in it. 4. The learned JDR Shri K. Sambi Reddy pointed out that the appellant has correctly paid duty under Section 4A and therefore, there is no question of assessment under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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