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M/s. Krishna Industries Versus CCE, Delhi

2017 (12) TMI 383 - CESTAT CHANDIGARH

Valuation - to be valued under section 4 or 4A? - Revenue found that the appellant had been packing and selling their product in 2 kg and 5 kg packings and clearing the same after putting in cardboard cartons and gunny bags - in the SCN, the allegation is that the packing of 2 kg and 5 kg was intended for bulk sale to certain buyers for their industrial use or to the panwala for use in making of pan and for selling smaller quantity to its consumers - the appellant have categorically denied that .....

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(Judicial) And Mr.Devender Singh, Member (Technical) For the Appellant : Shri Vivek Kohli & Sh.Ashwani Sharma, Advocate For the Respondent : Shri Atul Handa, AR ORDER Per: Devender Singh This is an appeal against the impugned order passed by the Commissioner (Appeals). 2. The brief facts of the case are that the Central Excise Officers visited the factory of the appellant on 8.4.2004 and resumed certain records. Scrutiny of these records revealed that the Appellant was engaged in the manufa .....

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ation No.13/02-(NT) dated 1.2.2002 as amended. They calculated the exemption limit of ₹ 1 crore under Notification No.8/02-CE by taking into account MRP price printed on 2 Kg and 5 kg packs and claimed abatement of 50% of MRP under Notification No.13/02-(NT). After availing such abatement under Rule 4A, the value was calculated to be as ₹ 99,77,122/- for SSI purpose. The Revenue found that the appellant had been packing and selling their product in 2 kg and 5 kg packings and clearing .....

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appellant gave discount of 20% upto November, 2003 and ₹ 10 per kg thereafter to their customers on the MRP. Revenue felt that the assessment should be done under Rule 4. After allowing such discount, total clearances were calculated to be ₹ 1,63,94,897/- for the year 2003-04. After allowing the exemption limit of ₹ 1 crore, they were liable to pay duty on ₹ 63,94,897/-. Accordingly, a show cause notice dated 23.12.2004 was issued demanding duty of ₹ 63,94,897/- alo .....

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that the packages of 2 kg and 5 kg are intended for sale to their dealers and packages are not wholesale packages as wrongly contended by the department. These packages are sold to their buyers who sell it further as it is to different buyers. He invited attention to the definition of wholesale package under the Standards of Weight and Measures (Packaged Commodity) Rules, 1977. It was further contended that the packages cleared by the appellant were in retail packing and it was mandatory for th .....

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ndings in the order of the Commissioner (Appeals) and pointed out that in the first appellate proceedings, the appellant had relied upon the Tribunal s judgment in the case of Jayanti Food Processing P.Ltd.-2002 (141) ELT 162, which has been set aside by the Hon ble Supreme Court. 5. Heard the parties and examined the records. 6. We find that the Commissioner (Appeals) has examined the entire issue on the presumption that 2 kg and 5 kg cartons are supplied to the gutka manufacturers or to the Pa .....

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