2005 (4) TMI 539

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....der]. - 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 penalties of Rs. 10,000/- each on appell....

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....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 remains unchanged by any voluntary declaration of M.R.P. by the appellant. Reliance is pla....

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....on 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) The Central Government may, by notification in the Official Gazette, specify any goods, in relation to which it is required u....

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....trued 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 the basis of Section 4A of the Central Excise Act, 1944. 8. It had also been clarified in the CBEC Circular dated 28-2-2002 that....