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of <h1>Tribunal overturns orders, allows appeals on excise duty for mineral water in large containers, stresses MRP clarity.</h1> The tribunal set aside the impugned orders and allowed the appeals for further examination to assess excise duty liability on mineral water cleared in 24 ... MRP based valuation Issues:- Whether mineral water cleared in 24 litre containers is leviable to duty of excise based on maximum retail price under Section 4A of the Central Excise Act, 1944 or under Section 4 of the Act.Analysis:The case involved the appellants engaged in manufacturing mineral water packed in 24 litre containers, falling under Chapter 22 of the Central Excise Tariff Act. The dispute centered on the duty liability of the mineral water cleared in these containers, specifically regarding the applicability of Section 4A of the Central Excise Act, 1944. The appellants sought a refund of duty paid, arguing that Section 4A did not apply as no maximum retail price (MRP) was required to be affixed on the 24 litre containers as per the Standards of Weights and Measures Act, 1976. However, the tribunal noted that the appellants failed to identify any specific rule or provision exempting the containers from MRP affixation requirements. While a notification specified the quantity for packing mineral water, the tribunal observed that the issue had not been adequately discussed in terms of the Standards of Weights and Measures Act. The tribunal highlighted the possibility of seeking clarification from relevant authorities regarding MRP affixation requirements. Consequently, the tribunal set aside the impugned orders and allowed the appeals for further examination in light of the relevant legal provisions and to assess any unjust enrichment aspect.This judgment underscores the importance of a thorough examination of legal provisions and regulatory requirements in determining excise duty liability, particularly concerning MRP affixation obligations under the Standards of Weights and Measures Act. The tribunal emphasized the need for clarity on such requirements and suggested seeking clarification from the appropriate authorities to address any uncertainties. The decision to remand the case for further examination reflects the tribunal's commitment to ensuring a comprehensive assessment of the relevant legal framework and potential unjust enrichment considerations in excise duty matters.
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