https://www.taxtmi.com/caselaws?id=449866 CESTAT Mumbai partially allowed the appeal regarding differential duty demand on cake mix packages with retail sale price markings. For the period before April 2011, under Standards of Weights and Measures (Packaged Commodities) Rules 1977, the specific bar on retail sale provided adequate evidence of overriding intent, making section 4A inapplicable. However, for the period after April 2011, under Legal Metrology (Packaged Commodities) Rules 2011, no such restriction existed, making all pre-packaged commodities subject to retail sale price assessment less prescribed abatement. The tribunal rejected the adjudicating authority's distinction based on ultimate consumer criteria, finding bakeries as final consumers since goods lose their original form. Demand for pre-April 2011 period was upheld while post-April 2011 demand was set aside. Penalty under section 11AC was maintained. en-us Tue, 20 Feb 2024 00:00:00 +0530 Wed, 21 Feb 2024 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449866 CESTAT Mumbai partially allowed the appeal regarding differential duty demand on cake mix packages with retail sale price markings. For the period before April 2011, under Standards of Weights and Measures (Packaged Commodities) Rules 1977, the specific bar on retail sale provided adequate evidence of overriding intent, making section 4A inapplicable. However, for the period after April 2011, under Legal Metrology (Packaged Commodities) Rules 2011, no such restriction existed, making all pre-packaged commodities subject to retail sale price assessment less prescribed abatement. The tribunal rejected the adjudicating authority's distinction based on ultimate consumer criteria, finding bakeries as final consumers since goods lose their original form. Demand for pre-April 2011 period was upheld while post-April 2011 demand was set aside. Penalty under section 11AC was maintained. Case-Laws Central Excise Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449866