TMI Blog2001 (1) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE, Jaipur v. Guljag Chemicals Pvt. Ltd. [2000 (121) E.L.T. 743 (Tribunal) = 2000 (39) RLT 375 (CEGAT)] relating to the earlier period requires reconsideration. 2.Before going into the points referred to the Larger Bench by West Zonal Bench, it is worthwhile to refer to the facts in issue in this appeal. 3.Appellants manufacture aerated waters attracting the provisions of Standards of Weight and Measures (Package Commodity) Rules, 1977 (hereinafter referred to as the Rules) framed under Standards of Weight and Measures Act, 1976. Aerated waters manufactured by the appellant and packed in conformity with the Rules are assessable to Central Excise duty in terms of the provisions contained in Section 4A of the Central Excise Act, 1944. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was that assessee had simultaneously applied two different retail sale prices on their excisable goods per bottle and they were charging higher assessable value at the relevant time in respect of the goods cleared to Maharashtra Region as compared to goods cleared within Goa. On this ground, it was alleged that there was short-payment of duty and the evaded Central Excise duty was quantified at Rs. 22 lakhs and odd. The assessee disputed the claim put forth by the Department in the show cause notices. After overruling the contentions raised by the assessee, the adjudicating authority, namely, Commissioner of Customs and Central Excise, Goa, issued order-in-original No. 9/Commr. Goa/CX/2000, dated 31-3-2000. As per that order, the duty deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he MRP printed on the bottles. The duty on the goods so cleared for sale within Goa was paid on the basis of the MRP printed on the bottles. On these admitted facts, the Central Excise Department now claim duty on the higher MRP printed on the bottles for the goods meant for clearance to Maharashtra and other States. 8.Learned Counsel representing the appellant/manufacturer and the learned Departmental Representative conceded before us that the provisions contained in Section 4A, as it stood prior to the amendment of 2000, alone apply to the facts of this case. It is also the common case that the Central Govt. by notification in the Official Gazette allowed abatement of 40% from the MRP printed on the bottles. Duty on the retail sale pric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having one price which is lower than the other price fixed on other packet are not to be assessed on the basis of the higher price shown in the second group of packings. The contents of the packings may be the same, but the Central Excise authorities can assess and levy duty only on the basis of the maximum retail price printed on the packing. They cannot adopt value shown in another set of packings. If such a course is permitted in levying excise duty on the finished product, it will result in violating the statutory provisions contained in Section 4A of the Central Excise Act, 1944. 9.On the basis of the explanation brought into the statute book to sub-section (4) of Section 4A, the Bench, which referred this case observed that the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
