TMI Blog2018 (4) TMI 1156X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Central Excise, Delhi-III [2015 (10) TMI 1554 - CESTAT NEW DELHI] where the issue has already been decided in the favour of the appellants holding 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 1944. On these additional supplies made free, the appellant is not required to pay duty - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is less than 10 gms in weight, they do not put MRP and all the goods are packed in a Jar along with some additional free supplies are also put in the Jar and clearing 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jected to MRP based assessment, we find strong force in the appellant's plea that the retail packing in these cases are the jars, which bear the MRP declaration 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10-2002 clarified that if an individual item is supplied free in the multi pack and has no MRP printed on it, the MRP printed on the multi pack will be taken for the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty on this ground is not sustainable. As the issue has already been decided in the favour of the appellants holding 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 1944. 5. Therefore, on these additional supplies made free, the appellant is not required to pay duty, therefore, we set aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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