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TMI Blog2016 (7) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... eas in Ex. Appeal No.58566/13, the appellant is in appeal against order passed by the Commissioner of Central Excise, Noida dated 31/3/2013 for the period October, 2011 to March, 2012. 2. The brief facts are that the appellant is a manufacturer of malted milk food, malted food and malt extract powder etc. falling under chapter heading 190190 of the schedule to CET Act, 1985. The appellant cleared their products in the packing of 500 gm which are further packed in the containers of 12 Kg., 11 Kg., 6 Kg. & 4 Kg. et cetera. The goods have been cleared by ascertaining assessable value as per Section 4 of the Act for the bulk supplies made to Defence, Govt. of India. Part of the goods manufactured bearing MRP were stock transferred to their Guw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y was proposed under Rule 25 of Central Excise Rules, 2002, read with section 11 AC of the Act. The appellant contested the show cause notice by filing reply. It was stated that although the goods manufactured by them, aren't specified in the Notification No. 2/2006- CE but liable to assessment under Section 4 (as only when all the conditions are attracted in respect of goods cleared). The goods were manufactured to be supplied to Defence as per the contract for supply on wholesale basis under DGS & D rate contract dated 9/12/2005. As in the course of inspection by DGS & D, the goods were rejected and the appellant did not supply the same to Defence during some part of the impugned period. In such circumstances, the appellant could not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same packaging and as such, the sale could only be in bulk and the clearances made by them were assessable under Section 4 of the Act. Accordingly, the appellant paid the duty. The expression "retail sale" is defined under Rule 2 (q) and for the relevant period, the definition of retail sale, in relation to the commodity was that, the sale distribution or delivery of such commodity through retail sale agencies or other Instrumentality to an individual or a group of individuals or any other consumer. Further, the retail pack was defined to mean a package containing any commodity which is produced, distributed, displayed, delivered or stored, through retail sale agency etc. for sale et cetera for consumption by an individual Further reta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant's own case for the period October 2010 to July 2011. The Commissioner (Appeals) has decided the issue in their favour vide Order-in-Appeal No. NOI/Excus/000/APPL/172-173/13 dated 14/8/13 and the same is accepted by the revenue. Similarly for the period August, 2011 to September 2011, the matter has been decided in favour of the appellant by Commissioner (Appeals) by the Order-in-Appeal No. NOI/Excus/000/APPL/191/13-14 dated 29/9/13 and the same has been accepted by the Revenue as informed to the appellant, in response to the query made from the Revenue. The Id. Counsel further states that for the period April, 2012 to October,2013 the Commissioner of Central Excise Noida - II, vide order-in-original dated 31/12/15, have al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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