2005 (11) TMI 315

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....ewing Tobacco. The applicants manufacturing chewing tobacco into pouches i.e. pouch containing 6 grams of chewing tobacco and zipper pouch containing 15 grams. There is no dispute in respect of the tobacco contained in 15 grams pouch. In the present case the dispute is in respect of small pouches containing 6 grams of chewing tobacco. The case of the revenue that these were assessable to duty under Section 4A of Central Excise Act whereas the appellant is paying duty under Section 4 of Central Excise Act. The adjudicating authority held that as these small pouches are packed in group which is having 33 small pouches and one zipper pouch containing 15 grams of tobacco, this group package is having the maximum unit price. The adjudicating aut....

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....e circular dt. 20-8-2002 had clarified that in case of any doubt, the clarification may be obtained from the concerned department. In view of the clarification given by the concerned department, the applicants are not under any obligation to mention MRP on the small pouches, therefore, demand is not sustainable. 4. The contention is also that the adjudicating authority held that the group package is intended for retail sale, therefore, maximum unitwise written on the group package is to be taken as MRP, therefore, the group package is liable to assess under Section 4A of Central Excise Act. The applicants before adjudicating authority is taken a specific stand that this group package is not for retail sale and in absence of any evid....