2007 (9) TMI 483

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....i V.K. Choudhary, SDR, for the Respondent. [Order per : T.V. Sairam, Member (T)]. - The applicant has filed an appeal challenging the order of Commissioner (Appeals) dated 28-5-07. In this case the Commissioner Appeals) has confirmed the demand in respect of AA Size Pencil Battery sold by the appellant in bulk during the period Sept. '04 to April  '05 at the time of removal of these goo....

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....in 2007 (213) E.L.T. 20 (Tri.-LB). Para 10.1 of the said order reads as follows : "10.1 - When removal of goods covered under Section 4A, the transaction price becomes irrelevant both from assessee's the point of view and Department's point of view. What applies to Section 4 valuation need not automatically percolate to valuation under Section 4A. The provisions of Section 4A is of over-riding ....

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....on such goods, less amounts of abatements etc. As we have already observed that Weights and Measures Act requires chocolate manufactured by the appellant to be printed with MRP on the same, we are of the view that the duty of excise on such goods is required to be assessed in terms of the MRP. The only exception where a manufacturer can deviate from the general rule of printing of MRP on the packa....

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.... of Section 4A(1), there would have to be satisfaction of a particular condition that the packages of such goods are "required" under the SWM Act and the Rules made thereunder to declare the MRP. The Tribunal has even erred in holding that the circular dated 28-2-02 is not applicable to the present case. A cursory glance at the circular would suggest that it is applicable to the present case where....