Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (7) TMI 887 - CESTAT ALLAHABAD

2016 (7) TMI 887 - CESTAT ALLAHABAD - 2016 (344) E.L.T. 961 (Tri. - All.) - MRP Based duty u/s 4A or transaction value u/s 4 - bulk supply of malted milk food, malted food and malt extract powder etc. - sale of rejected lot to other customer - Held that:- the issue is no longer res-integra, as the revenue have accepted that in case of bulk sale made by the appellant, without affixing MRP to the institutional customers and sale of rejected lot to other customer on as is where is basis the provisi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d H.K. Thakur, Member (Technical) Shri Puneet Bansal & Shri Prateek Jain, both Advocates for the Appellant(s) Shri Rajeev Ranjan, Joint Commr. (D.R.) for the Department ORDER In Ex. Appeal No.3009/12, the appellant is in appeal for the period May 2007 to September 2010 against the order passed by the Commissioner (Appeals), Customs and Central Excise, Noida dated 18/6/12, whereas in Ex. Appeal No.58566/13, the appellant is in appeal against order passed by the Commissioner of Central Excise, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ct for the bulk supplies made to Defence, Govt. of India. Part of the goods manufactured bearing MRP were stock transferred to their Guwahati office and the duty was assessed under section 4A of the Act after allowing abatement on the MRP as eligble. It appeared to revenue that the goods supplied in bulk to Defence, Govt. of India, wherein no MRP is mentioned on the packages are also assessable under the provisions of Section 4A of the Act, instead of Section 4 as done by the appellants in view .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t affixing MRP on such goods. They were selling the goods to one party only and the goods sold by the appellants were packed in 6 KG packs which were further bulk packed in cartoon box. Accordingly, the provisions of Notification No.2/2006 are not attracted in their case. As it appeared to revenue that the goods sold in bulk are also assessable under Section 4A of the Act, show cause notices were issued demanding duty short paid, requiring the appellant to show cause as to why not the goods be a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 locate a buyer, who accepted to buy the rejected goods on as is where is basis and accordingly, sold in bulk itself, a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

packaged and sold as such with the rider that such package had to have a retail sale price thereupon under the provisions of the Standard Weight and Measurement Act, 1976 and Rules made thereunder. The view from a plain language of the Section, whether the goods are excisable and packaged and further such packages are required to mention the MRP thereon under the SWM Act and Rules made thereunder or under any other law and further such goods as specified by the Central Government by Notificatio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

did not apply to package commodities meant for industrial consumers or institutional consumers. Under the explanation to the rule "institutional consumer" means those consumers who buy a package commodity directly from the manufacturer for use in service industry like transportation including railways, airways, hotels or any other similar service industries. 3. The SCN was adjudicated and the demands were confirmed with interest and further equal amount of penalty was imposed under th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version