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TMI Blog2004 (5) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... e various points raised therein. The Commissioner ultimately gave a finding that the goods in question had been removed from the place of manufacture without printing the retail sale price as it was mandatory for them to print the price once the goods are cleared in packed condition as per requirement of Standards of Weights and Measures Act, 1976. It was admitted that it was only stock transfer to the depots of the appellant from the factory gate and retail price was printed at their depots. The appellant contended that stock transfer is not sale of goods in their case and actual sale of goods took place from their depots and before putting the goods in question for sale in the market they had been printing retail sale price on their goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Commissioner that it was mandatory for the appellant to print the maximum retail price on the package at time of clearance from the factory as per the requirement of Standards of Weights and Measures Act, 1976 and it was the sole consideration for sale. The Tribunal also noticed that the appellant is only stock transferring their goods from the factory to their depots and retail price was printed at their depots; that the stock transfer is not sale of goods, actual sale of goods took place from their depots and when the goods were sold these were having printed retail sale price on the packages; that this printed retail sale price was the sole consideration for the sale of the goods and the central excise duty was leviable @ 18% ad va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay, 1995 (78) E.L.T. 401 (S.C.), State of Uttar Pradesh & Ors. v. Kasturi Lal Har Lal, 1987 (67) E.L.T. 154, Hindustan Steel Ltd. v. The State of Orissa, 1978 (2) E.L.T. J159 (S.C.) = 1970 (25) STC 211, and State of Madhya Pradesh v. Bharat Heavy Electricals, 1998 (99) E.L.T. 33 (S.C.). 5.The arguments advanced before the Commissioner and the Tribunal are reiterated before us on the merits of the matter. 6.The sole question that arises for consideration in the present case is whether the appellant was required to pay excise duty at ad valorem basis or at specific rates as provided in the relevant notification. Prior to 2-6-1998 only one duty was leviable on the colour television sets and, that is, at the rate of 18% ad valorem and the du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oving the goods from their factory premises to their depots was with the purpose of getting over the payment of higher duty. The Standards of Weights and Measures (Packaged Commodities) Rules, 1977 specifically provides that every package shall bear thereon or on a label securely affixed thereto a definite, plain and conspicuous declaration among other things the sale price of the package. Therefore, though the goods were marketed from the depots of the appellant it is clear that the same was done after affixing the price and that become the sale price of the goods in question. Notwithstanding the free gifts offered by the appellant to the buyers on the sale of television sets, as noticed by the Tribunal, the sale price charged from the buy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same. The decisions adverted to by the learned counsel have different complexions and bearing. These cited cases arose in the circumstances where certain actions had been taken in bona fide belief or the parties were under bona fide doubt as to under what tariff item they had to pay tax in question or where the assessee was under bona fide belief that his company was not required to be registered as dealer under the Sales Tax Act. In the present case, earlier the appellant was paying duty at the rate of 18% ad valorem on the maximum retail price. It is only after 2-6-1998 change was sought by the appellant by not printing the price on the packed goods by removing the same to their depots from their factory in order to claim that the packe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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