TMI Blog2018 (4) TMI 1386X X X X Extracts X X X X X X X X Extracts X X X X ..... tion was that Section 4 of the Central Excise Act, 1944 did not apply and instead, Section 4A applies - since Section 4A is inapplicable and determination of value has to be done under Section 4, there is nothing in the matter which needs further examination. If the Revenue was aggrieved by the judgment of the Hon’ble Bombay High Court, it ought to have challenged the judgment before the Hon’ble Supreme Court, which it had not done. Appeal dismissed - decided against Revenue. - APPEAL No.E/798/2009-MUM - A/85955/2018 - Dated:- 11-1-2018 - Mr. Anil Choudhary, Member (Judicial), Mr. C.J. Mathew, Member (Technical) Shri M.R. Melvrin And Shri Sanjay Hasija, supdt (AR) for Appellant Shri Aqeel Sheerazi, Advocate for Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in its favour vide Final Order in its own case for the past period, as reported in 2006 (204) ELT 279, which order had also been accepted by the Revenue, as no appeal was filed against the same. On the issue of valuation, the assessee contended that the provisions of Standard of Weights Measures (Packaged Commodity) Act, 1976, was not applicable as the goods in dispute were being cleared in woven sacks from the factory each containing 25 kg each (in the case of baking powder and custard powder) and 6 kgs in the case of Vanila powder. It was pleaded by the assessee that such large bags were exempted from the requirements of printing of MRP by virtue of Rule 34 of the Standard of Weights Measures (Packaged Commodities) Rules, 1977, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initiated for review of the earlier order dated 26.9.2005, at the instance of the Controller of Legal Metrology, affirming the said Order dated 26.9.2005. This Order dated 20.7.2007 records that all the parties concerned were heard by the Hon ble Minister (F.C.S. CP) on 7.6.2007 and the Review Application made by the Controller of Legal Metrology, as also the review request letter of the Central Excise department were being dismissed by the said order. Against these two orders dated 26.9.2005 and 20.07.2007, the Commissioner of Central Excise, Pune II, filed a Writ Petition No.4334 of 2008 before the Hon ble Bombay High Court, which also came to be dismissed by the High Court on 28.2.2009, thus bringing an end to the dispute on the quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing a Writ Petition bearing stamp No. 12771/2008 in the Hon ble Bombay High Court. 7. Heard both sides. We find that the only issue in the present appeal relates to valuation of goods, whether under Section 4A of the Central Excise Act, 1944 as contended by the Revenue, or under Section 4 of the Central Excise Act, 1944, as urged by the assessee-respondent. The issue of classification has already been decided in favour of the assessee and is not under challenge before us. 8. We find that on the issue of valuation, the main ground in the appeal of the Revenue is that the orders of the concerned Department of the State Government holding that the provisions of Standard of Weights Measures Act, 1976 and the Rules made thereunder in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the course of argument, wanted us to independently examine applicability or otherwise of the provisions of Rule 34 of Standard of Weights Measures (Packaged Commodities) Rules, 1977. In view of the Board s Circular No. 625/16/2002-CX dated 28.2.2002, as also the various orders passed by the concerned Department of the State Government, who are the concerned authorities for the purpose of interpreting the Standard of Weights Measures Act, 1976 and the Rules made thereunder, and also considering the judgment of the Hon ble Bombay High Court as extracted above, by which the aforesaid orders have been affirmed, we do not consider it necessary to go into this issue, in these proceedings. This is particularly so, when the counsel for the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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