TMI Blog2016 (12) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... and Customs clarified that in respect of all goods (whether notified under Section 4A or not) which are not statutorily required to declare the retail sale price on the packages under the provisions of the standards of Weights and Measures Act, 1976, or the Rules made thereunder valuation shall be done under Section 4 of Central Excise Act, 1944 and also stated that thus, there could be instances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der-in-Appeal No.231-CE/LKO/2009 dated 21.12.2009 passed by Commissioner (Appeals). 2. The issue involved in the present appeal is interpretation of provisions of Section 4A of Central Excise Act, 1944. The appellant manufactured P.P. Medicines falling under Chpater Heading 3003 of Schedule to Central Excise Tariff Act, 1985. Admittedly, the goods covered by the said case are covered under noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. Aggrieved by the said order, appellant preferred appeal before Ld. Commissioner (Appeals). Ld. Commissioner (Appeals) through Order-in-Appeal No.231-CE/LKO/2009 dated 21.12.2009, dismissed the appeal. Aggrieved by the said Order-in-Appeal, the appellant is before this Tribunal. 3. The appellant contended that Para 6 of Circular No.625/16/2002-CX dated 28.02.2002 issued by Central Board ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the packets covered by such invoices in respect of which show cause notice was issued. They further pleaded that they followed the circular issued by CBEC and they had no intention to evade duty. 4. The ld. DR has supported the Order-in-Original and Order-in-Appeal. 5. We have considered the rival contentions. The said Circular dated 28.02.2002 at Para 6 is reproduced below:- It is, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by invoking proviso to Sub-Section 1 of Section 11 A of Central Excise Act, 1944. We find that the requirement under the said proviso is to separately establish intention to evade payment of duty for invoking said proviso. We find that the appellant have followed the Circular dated 28.02.2002 issued by CBEC, therefore, intention to evade payment of duty has not been established. We, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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