TMI Blog2008 (1) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (J) and Shri M. Veeraiyan, Member (T) [Order per : M. Veeraiyan, Member (T)]. - 1. Appeal No. E/176/06 is the against the order of the Commissioner No. 53/Commr (Adjudication)/2005 dt. 21-10-2005 confirming a demand of duty Rs. 1,29,75,906/- relating to the period 1-8-2000 to 31-10-2002 and imposition of penalty of Rs. 1,29,75. 1.2 Appeal No. E/768/06 is against the order of the Commissioner No. 23 to 26/Commr/05 dt. 13-12-2005 confirming a demand of duty Rs.1,48,26,496/- relating to the periods from Nov., 2002 to March, 2005 and imposition of penalty of Rs. 1,48,26,496/-. 1.3 Appeal No. E/983/07 is against the order of the Commissioner (Appeals) No. 111 to 112/2007/COMMR (A)/RAJ dt. 28-5-2007 confirming a demand' o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eramic tiles which were sold to institutional/project buyers was a contract price and therefore the same cannot be treated as correct MRP. (e) Commissioner (Appeals) upheld the order of the Original Authority. 4.1 Ld. Advocate for the appellant made the following submissions. 4.2 The decision of the Commissioner (Appeals) in rejecting different MRPs for different regions and choosing the highest MRP is not legally correct. The reliance placed on explanation 2(c) to Section 4A is not correct. The explanation 2(a) to section 4A shall be applicable only when individual package contains more. than one MRP declared. In their case only one price is declared hi any given package and different prices were being adopted in respect of pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )] in support of his claim that when the sale price of such goods is lower the MRP printed on the retail packages of such goods, nature of sales is not relevant for application of Section 4A. 4.6 Ld. Advocate also relied upon the judgment of the Hon'ble Karna taka High Court in the case of M/s. H R Johnson (India) Ltd . [2002 (144) E.L.T. 506 (Kar.)] in support of his contention. 5.1 Ld. SDR submits that when different MRPs are adopted for different regions, printing of the name of the region is necessary. He draws our attention to the extracts of Rule 6 of Standards of Weights and Measure Rules, 1977, which reads as follows :- (1B) It shall not be permissible to affix individual stickers (labels) on the package for alteri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equired, under the provisions of the Standards of Weights and Measures Act, 1976 (60 of 1976) or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such goods, to which the provisions of sub-section (2) shall apply. (2) Where the goods specified under sub-section (1) are excisable goods and are chargeable to duty of excise with reference to value, then, notwithstanding anything contained in Section 4, such value shall be deemed to be the retail sale price declared on such goods less such amount of abatement, if any, from such retail sale price as the Central Government may allow by notification in the Official Gazette. (3) The Central Government ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 4, such value shall be deemed to be the retail sale price declared on such goods less such amount of abatement, if any, from such retail sale price as the Central Government may allow by notification in the Official Gazette. (3) The Central Government may, for the purpose of allowing any abatement under sub-section (2), take into account the amount of duty of excise, sales tax and other taxes, if any, payable on such goods. (4) If any manufacturer removes from the place of manufacture any excisable goods specified under sub-section (1) without declaring the the retail sale price of such goods on the packages or declares a retail sale price which does not constitute the sole consideration for such sale, or tampers with, obliterat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the ultimate consumer". In respect of sales made to the industrial customers, bulk buyers admittedly, there are no further sales by such buyers. In other words, they are the ultimate consumers. If there is a maximum price fixed for such class of buyers, the same would also qualify for being considered as "retail sale price". It is not disputed that the retail sale price has been such fixed for the class of buyers and sales have been effected at prices lower than the MRP so declared. The Department is not disputing that the assessment to such buyers shall be on the basis of MRP. They are ignoring the MRP fixed by the appellant for this class of buyers and have chosen the highest MRP applicable among the MRPs applicable the general categor ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
