TMI Blog2016 (1) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... on. We find that the facts of the present are similar to the one discussed above. Accordingly, we find that there is no reason to interfere with the impugned order. - Decided against Revenue. - Appeal No. E/2314/2006-EX(DB) - - - Dated:- 21-9-2015 - Sulekha Beevi C S, Member (J) And B Ravichandran, Member (T) For the Appellant : Shri Govind Dixit, AR For the Respondent : Shri B L Narasimhan, Adv ORDER Per B Ravichandran Revenue is in appeal against the order dated 10.4.2006 of the Commissioner (Appeals). 2. Brief facts of the case are that the respondents are engaged in the manufacture of branded chewing tobacco liable to central excise duty. The respondents are manufacturing lime mixed zarda in 6 gms and 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Weight and Measures (Packaged Commodities) Rules, 1977, Since MRP was to be declared in such a situation also and accordingly valuation under section 4A is to be done. 4. During the course of arguments, learned AR reiterated the grounds of appeal and stated that the respondent is liable to pay central excise duty in terms of section 4A. Learned Counsel for the respondent contended that the factual position that they were packing chewing tobacco in pouches of 3 gms and 6 gms which are intended for sale in retail to the ultimate consumer, has not been disputed by Revenue. Revenue has not been able to establish that the packages containing multiple pouches of 6 gms or 3 gms of tobacco are sold to the retail customer in normal course. Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r section 4A. We find that the said decision of this Tribunal has been upheld by the Hon'ble Supreme Court - 2010 (259) ELT 5 (SC) . The Tribunal observed in Swan Sweets Pvt.Ltd.-2006 (198) ELT 565 (upheld by the Hon'ble Supreme Court) (supra), the crucial point for determining whether the assessments are to be done under section 4A or whether subject goods are required to be declared MRP under Standards of Weight and Measures Act, 1976 or rules made thereunder. The wholesale packages are defined under Rule 2(x) of Standards of Weight and Measures (Packaged Commodities) Rules, 1977. The Tribunal further examined the definition for 'multiple piece package' under Rule 2(j) and 'retail package' under Rule 2(p) of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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