2013 (10) TMI 489

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.... Advocate & Ms. Sanyukta Gupta, Advocate For the Respondent : Shri A. K. Biswas, Supdt.(A.R.) ORDER Per Dr. D.M. Misra; 1. This is an application seeking waiver of pre-deposit of duty of Rs.13,09,121/- and equal amount of penalty imposed under Section 11AC of Central Excise Act, 1944. 2. At the outset Shri J.P. Khaitan, Ld. Sr. Advocate for the applicant has submitted that the Appli....

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.... demanded on the said differential value between Section 4 and Section 4A of Central Excise Act, 1944. 2.1 The Ld. Sr. Advocate further submitted that the issue involved in the present case is a pure question of law and highly debatable as 'The Standards Weights and Measures(Packaged Commodities) Rules,1977' have been amended w.e.f. 13.01.2007 whereby the definition of 'retail package' under Ru....

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....he provisions of Section 4 would not be applicable and the goods are liable to be assessed on the basis of MRP affixed on the said goods, irrespective of the fact whether later it was sold to Industrial consumers. The Ld. Sr. Advocate has referred to the judgement of this Tribunal in the case of Maxim Adhesive Tapes Pvt. Ltd. vs. CCE, Daman 2013 (291) E.L.T. 195 (Tri.-Ahmd.). The Ld. Sr. Advocate ....

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.... Rule,1977 and amendment to the definition of ' retail packages' and Rule 2A of the said Rules, affixation of MRP is no more required when the manufactured goods are cleared to industrial/institution consumers. The Ld. A.R. submitted that once the Applicants are not required to affix MRP as per the said Rule, therefore, the goods cleared to industrial/institutional consumers be assessed under Sect....