TaxTMI 
TaxTMI 
2013 (10) TMI 563
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....tteries and industrial batteries falling under Chapter 85 of CETA, 1985. The applicant during the relevant period i.e. from June, 2006 to May, 2009 cleared the manufactured goods on payment of appropriate duty on the value as determined under Section 4of CEA, 1944. The Department initiated proceedings against the applicant alleging that their goods being specified under Notification No. 02/2006-CE (NT) Dated 1/3/2006 as amended, hence, its value ought to be determined under Section 4A and not under Sec.4 of CEA,1944. Accordingly, demand notices were issued to the appellant for the differential duty computed on the differential value between Section 4 and Section 4A of CEA, 1944. 3. The Ld. Sr. Advocate further submitted that the applicabil....
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....Sr. Advocate has submitted that since the applicability of The Standards of Weights And Measures(Packaged Commodities) Rules, 1977 to their product is pending before the Hon'ble Supreme Court, therefore, the Ld. Adjudicating authority should not have adjudicated the demand Notices which alleged short levy of duty determined on the basis of applicability of the said rules to their products as prescribed under Section 4A of CEA, 1944. The Ld. Advocate further submitted that even though this fact was specifically brought to the notice of adjudicating authority, with a request to keep the proceeding in abeyance, in view of the Stay Order of the Hon'ble Supreme Court, the Ld. Adjudicating authority has rejected their contention observing that si....
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....he investigation was initiated against the appellant by the DGCEI when the facts were brought to the notice of the Department that the applicants were manufacturing and clearing Dry Batteries and maintenance free batteries from their factory/depots and sold the same through dealers in retail. The Dry batteries require filling of electrolytes before sale where as for the maintenance free batteries no such filling is required and the same were sold by the dealers only after voltage check and charge only when it is necessary. It is his submission that the Applicant has not disclosed the correct facts before the Hon'ble High Court at Andhra Pradesh and thus the judgment was passed in their favour. However, the Ld. A.R. has fairly accepted that ....
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....n (2) shall apply 5. Prima facie, on a plain reading of the above provision, it leaves no doubt in our mind that only those goods would qualify for assessment under Section 4A, in relation to which it is required under the provision of Standards of Weights and Measures Act, 1976 or the rule made therein, to declare on the package thereof, the retail sale price of such goods. In the present case, applicability of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977to their goods viz. Automotive Batteries have been disputed by the applicant much before the issuance of Notification No.02/2006 CE (N.T.) dated 01.3.2006 under Section 4A of CEA, 1944. The applicant had filed writ petitions in various High Courts challenging t....