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2016 (1) TMI 266 - CESTAT NEW DELHI

2016 (1) TMI 266 - CESTAT NEW DELHI - TMI - Valuation - Section 4 or 4A - respondents are engaged in the manufacture of branded chewing tobacco liable to central excise duty - Held that:- 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 said rules. Since packages under which the products wer .....

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ant : 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 gms pouches 24/32/35. Such pouches are packed together into packages and cleared. The issue arose regarding .....

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irmed the demand and imposed penalty. On appeal learned Commissioner (Appeals) set aside the order and allowed the appeal. Learned Commissioner (Appeals) relied on this Tribunal's decision in the case of Swan Sweets Pvt.Ltd., Naxson Foods Pvt.Ltd., M/s.Makson Confectionary Pvt. Ltd. and M/s. Cadbury India Ltd., vs, CCE, Rajkot/Gwalior - 2006-TIOL-229-CESTAT-Mum. Aggrieved by this order of the learned Commissioner (Appeals), the Revenue is before us. 3. In the appeal, Revenue contended that s .....

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o 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 es .....

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contrary to the facts as admitted in the proceedings before the lower authorities. He further pleaded that reliance placed by the Revenue on the decision of Hon'ble Madras High Court in Varnica Herbs is no more relevant as the same has been overruled by Hon'ble Supreme Court in CCE, Vapi vs. Krafttech Products-2008 (224) ELT 504 (SC). Hon'ble Supreme Court favoured the larger bench decision of this Tribunal in the case of Urison Cosmetics Ltd.-2006 (198) ELT 508 (Tri.-LB) . The Tribu .....

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