TMI Blog2018 (9) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... d goods and it was held that the appellant has correctly discharged their duty liability under Section 4(A) of the Act. The assessee has discharged their duty under Section 4(A) of the Act and the same is correct - appeal dismissed - decided against Revenue. - Appel No. E/586-589/2012, E/55960-55962/2014, E/53204,54500,54501/2015, E/60562/2018 - Final Order No. 62713-62723/2018 - Dated:- 29-8-2018 - Hon ble Mr. Ashok Jindal, Member ( Judicial ) And Hon ble Mr. Anil G. Shakkarwar, Member ( Technical ) Shri. Harvinder Singh, AR- for the Revenue Shri. B. L. Narshima Gautam Chug, Advocates- for the Assessees ORDER Per Ashok Jindal Both sides are in appeal against the impugned orders. 2. The facts of the case are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Exports Pvt. Ltd. (Supra) wherein the facts of the case are as under: 2. The facts of the case are that the appellant is manufacturer of pesticides and insecticides of less than 10 gms/10 ml. The appellant s unit is located in the State of Jammu Kashmir. The said packages were packed in bigger boxes of 15-20 packs and on the packages the appellant is putting MRP printed and paying duty in terms of Section 4A after availing abatement of Central Excise duty. The Revenue entertained a view that the appellant is required to assess the goods under Section 4 and has availed excess refund which is illegal. Therefore, a show cause notice was issued by invoking the extended period of limitation. The matter was adjudicated and the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Standards of Weights Measures (Packaged Commodities) Rules, 1977 notified under Standards of Weights Measures Act, 1976. Assuredly, assessment under Section 4A of Central Excise Act, 1944 is a consequence of packaging and the mandated declaration. 9. The said Rules have been framed to protect consumers who are rendered unable to ascertain the nature and content of the goods secured by packaging. As the consumer is the beneficiary, the enforcement of this mandate is effected only at the point of retail sale Commercial consideration may require more than one intermediary between the factory of production and point of retail sale. Packaging is as much a property of the manufacturer as the produce itself. That self interest is suff ..... X X X X Extracts X X X X X X X X Extracts X X X X
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