TMI Blog2017 (11) TMI 1259X X X X Extracts X X X X X X X X Extracts X X X X ..... held that these free supplies are within the jar and on the MRP of Jar, the appellants are correctly paying duty under Section 4A of the Central Excise Act, 1944 - on these additional supplies made free, the appellant is not required to pay duty - appeal allowed - decided in favor of appellants. - E/2557-2558/2009 - A/61973-61974/2017-EX[DB] - Dated:- 9-10-2017 - Mr. Ashok Jindal, Member (Judic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learing the same on the MRP printed on the Jar under Section 4A of the Central Excise Act, 1944. Revenue is of the view that apart from the confectionary put in the Jar additional free supplies were also made by the appellants. On these additional supplies, the appellants are required to pay duty under Section 4A of the Central Excise Act, 1944. In these set of facts, two show cause notices were i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion as per the legal requirements and also clear indication to the effect that numbers of free pieces inside the said pack - Jar. The retailers could be selling individual pieces (not having MRP printed on them to the individual ultimate consumers) is no reason to disregard the retail sale pattern observed by the appellant. The Jar contained the specified nos. of items. Some extra items were put ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he purposes of valuation under Section 4A. We find that the case law and the clarification of the Board are applicable to the present situation and as such, we hold that the demand of Central Excise duty in respect of such free items is not sustainable. 13. The final issue is regarding additional quantities of products supplied as sales promotional efforts as free items along with same pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the jar and on the MRP of Jar, the appellants are correctly paying duty under Section 4A of the Central Excise Act, 1944. 5. Therefore, on these additional supplies made free, the appellant is not required to pay duty, therefore, we set aside the impugned orders and allow the appeals with consequential relief (if any). (Dictated and pronounced in the open court) - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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