TMI Blog2004 (5) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... n the packages and also that the sale price charged from the buyers was the sale transaction notwithstanding there were free gifts that had been offered thus stands to reason and does not call for our interference. 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 packed goods had not been priced at the time of their removal from the factory and gifts were offered by the appellant to indicate that the consideration in the sale transaction was not solely the price. These factors, we th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce was the sole consideration as they had launched an exchange scheme; that the goods were sold in the market with the printed sale price in packed condition; that central excise duty was not leviable at ad valorem basis @ 18% on all different models of television sets manufactured by them. These contentions were rejected by the Commissioner. 2.On appeal to the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as the Tribunal) against the order of the Commissioner, it was held that colour T.V. is an item in relation to the sale of which the provisions of the Standards of Weights and Measures Act and Rules made therein to declare the retail sale price on their packages would be attracted and that under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion put forth by the appellant that the appellant were of bona fide belief that their case was not covered by the expression "the retail sale price being the sole consideration for such sale" and the price had not been printed at the time of clearing the goods and they had indicated so in their letter to the concerned authorities, the Tribunal took note of the fact that the appellant should have printed the maximum retail price on the packages before clearing the goods from their factory; that in order to bye-pass the rigors of the legal provisions relating to the maximum retail price based payment of duty, they postponed the printing of maximum retail price before clearance from the factory premises to the depots; that this was done with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale price. But by notification issued on 2-6-1998 it was indicated that where the manufacturer did not print the retail price on the package of the colour television receivers or where such a retail sale price was not the retail sale price as contemplated in the explanation to the notification, that is, in a case where the retail sale price either did not include the elements required to be included by the explanation or where the retail sale price was not the sole consideration for the sale, then in all such cases specific rate of duty ranging from Rs. 1500/- per set to Rs. 5400/- per set was leviable depending upon the size of screen of CTVs. The appellant contended that they have launched a gift scheme in which they were giving VIP suit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the consideration to be paid in regard to television sets as such. From totality of the circumstances and the nature of transaction conducted by the appellant, the view taken by the Tribunal that the stock transfer from their factory to their depots would not amount to sale of goods and actual sale of goods took place from their depots and when the goods were sold they were having printed retail price on the packages and also that the sale price charged from the buyers was the sale transaction notwithstanding there were free gifts that had been offered thus stands to reason and does not call for our interference. 7.Now the other aspect that has to be considered is whether penalty imposed under Section 11AC and interest under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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