2005 (4) TMI 539

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ate, for the Appellant. [Order]. -  The appellants mentioned here-in-above have filed the present appeal against the Order-in-Original No. KDN/18/SBN/2004, dated 29-10-2004 passed by the Assistant Commissioner, Central Excise, Kanjur Division, Mumbai-III, confirming a demand of Rs. 8,56,738/- with interest and imposing a penalty of Rs. 3,85,936/- against appellant no. 1 and imposing pen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce is placed in this regard on CBEC Circular No. 625/10/2002-CX, dated 28-2-2002. (ii)    Provisions of Chapter II of Standard of Weights and Measures (Packaged Commodities) Rules, 1977 are applicable only when packages are intended for retail sale. The goods were not meant for retail sale and the packages carried a declaration "Promotional pack not for retail sale". The position....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eared for hearing. They reiterated the submissions contained in the memoranda of appeal and submitted copies of relied upon judgments and circulars, which have been taken on record. 4. I have gone through case records and considered the arguments advanced in the appeals and at the time of hearing. The provisions of sub-section (1) of Section 4 A of the Act are as follows : 4A. (1) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pter shall apply to packages intended for retail sale and the expression "package" wherein it occurs in this chapter, shall be construed accordingly.' 7. It is laid down vide Circular No. 411/44/98-CX., dated 31-7-1998 issued by CBEC that in case a manufacturer voluntarily affixes MRP which is not statutorily required then the Excise Duty on goods in such packages shall not be charged on t....