TMI Blog2016 (1) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has correctly discharged their duty liability under Section 4A of the Central Excise Act, 1944. Consequently, they are not liable to pay duty as per Section 4 of the Central Excise Act. - Decided in favor of assessee. - Excise Appeal No. E/1434/2006-EX(DB) - - - Dated:- 20-11-2015 - ASHOK JINDAL, MEMBER (JUDICIAL) AND B RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri B L Narsimhan, Adv. For the Respondent : Shri R K Mishra, DR ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order confirming the demand of duty along with interest and imposition of penalty on the appellant on the ground of undervaluation under Section 4 of the Central Excise Act, 1944. 2. The facts of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant is a manufacturer of ceramic tiles and clearing the same to their depots. The appellant sold this tile to dealer who in turn sells to ultimate consumer. The appellant also sell tiles to buyers such as Real Estate Developers, Construction Co., Cooperative Housing Societies, Commercial Complexes, Educational Institutions Hostels, Hotels, Hospitals, Interior Designers etc. The product manufactured by the appellant is ceramic tiles is required to pay duty as per Section 4 A of the Central Excise Act, 1944 i.e. MRP less abatement. The appellant is discharging the duty liability as per Section 4 A but the revenue is of the view that as these tiles have been cleared to industrial or institutional consumers, they are not required to discha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch 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 clarified that according to Rule 3 Packaged Commodity Rules, 2011 the provision regarding mandatory declaration on retail packages are not applicable to the packages meant and marked as industrial/institutional consumers. Similarly, the Assistant Controller of Legal Metrology, Government of Karnataka, vide letter dated 24.02.2012 has clarified that institutional / industrial package does not clear the MRP marking but will have marking as meant for 'Industrial/institutional consumer and not meant for retail sale. Similarly, controller of legal Metrolo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 nature of sale but such sale should be in a package and there should be a requirement in the SWM Act or the Rules made thereunder for displaying MRP on such packages. 5.2 In the present case, the above stipulations are completely satisfied. This decision of the Hon'ble Supreme Court was also followed by the Tribunal in the case of Sagar Cements Ltd. (supra) where there was a bulk supply of cements in retail packages on which MRP was declared. This Tribunal held that such bulk supply would also come under the purview of Section 4 A and the duty liability has to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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